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News
New Rules and Transitional Law for the 30% Ruling
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…
Atlas Provada networking event & summer drinks – 12 June 2024
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…
Webinar 25 April – Update VAT decree in NL: key changes for international trade
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,…
Atlas retains its position in the Chambers 2024 top rankings
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…
Tax developments that are relevant for Dutch real estate market
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…
OECD releases the report on Pillar One Amount B
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…
Amending marriage contract shortly before passing away: pay inheritance tax or not?
On 16 February 2024, the Dutch Supreme Court ruled that entering into a marriage contract at or during the marriage does not result in a (taxable) gift. This is also…
New guidance on entity classification rules
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…
Tax Plan 2024: adjustments and reduction of the 30% ruling
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…
Atlas welcomes Arthur Smeijer as Counsel
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…
Dutch Court reaffirms 25% tax credit for Brazilian equity interest
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…
Reporting requirement work-related personal mobility
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…
Budget Day Special – Tax Plan 2024
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:…
Transfer Pricing in Brazil: Practical Aspects in the Adaptation of the Arm’s Length Standard
Brazilian taxpayers need to comply with new OECD-based transfer pricing rules as of financial years starting on or after 1 January 2024. They are also allowed to apply the new…
Implementation public CbCR in the Netherlands
On 6 July 2023, the Dutch House of Representatives passed legislation to implement public country-by-country reporting under EU directive (EU) 2021 In-scope multinational enterprises (MNEs) are required to publicly disclose…