The Dutch tax authorities issued as so-called kennisgroepstandpunt (knowledge group position of the Dutch tax authorities) about changes to the 30%-ruling, applicable in 2023 and 2024. Per the beginning of 2023 a salary cap was introduced and per 2024 the…
We are very pleased to invite you to a special first edition of the “Atlas Provada drinks & bites” networking event on June 12, 2024. This event will take place in the garden of our office in the centre of…
We are pleased to invite you to a special online event: our Atlas Indirect Tax webinar – Update VAT decree in NL: key changes for international trade, on April 25, 2024. Date: April 25, 2024 Time: 15.30 – 16.30 pm…
We are pleased to have secured our position in Band 3 as a tax-only firm in the 2024 edition of Chambers and Partners. We are proud to announce that Johan Visser and Roelof Gerritsen both entered the Chambers rankings this…
In this comprehensive overview, we delve into the latest tax developments impacting the Dutch real estate market, highlighting key changes and their implications for investors, developers, and stakeholders. From the abolition of certain tax exemptions to new regulations on entity…
Background On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS released the report on Amount B of Pillar One. Amount B attempts to streamline and simplify the process of pricing baseline marketing and distribution activities in accordance with the…
On 1 January 2025, new legal entity and partnership classification rules will enter into force. The Dutch Ministry of Finance now published a draft decree (Decree) that provides further guidance on these rules. This is highly relevant because based on…
Under the Tax Plan for 2024, the 30% ruling is scaled back as of the 1st of January 2024. The benefit of the 30% ruling will gradually decrease over its five-year term, transitioning ultimately into a 10% ruling. More precisely,…
We are pleased to announce that Atlas welcomes Arthur Smeijer as counsel in the Corporate M&A team effective January 15, 2024. Over the past 10 years Arthur has specialized in international tax matters related to the real estate market. Arthur…
Dutch district court again allows 25 % tax sparing credit on Brazilian interest on net equity At the end of last year (on 8 December 2023) a Dutch district court (the “Court”) ruled again that “interest on net equity” (“IoNE”)…
We would like to inform you of an important development regarding the reporting requirement for work-related personal mobility, which will come into effect on July 1, 2024. This is not a tax regulation, but rather a regulation related to the…
This Budget Day Special from Atlas Tax Lawyers outlines important proposals in the Dutch 2024 Tax Plan and additional bills for you. The special is divided into the following topics: Please click here to see our Budget Day Special 2024.
