News
New tax treaty with Ireland
26 juni 2019 | Barry Scheer
On 13 June 2019, a new tax treaty between the Netherlands and Ireland has been signed. This treaty replaces the old tax treaty from 1969.
MLI and prevention of treaty abuse
26 juni 2019 | Barry Scheer
With respect to the multilateral instrument, individuals and companies must be alert when using treaty benefits. Individuals and companies must take into account the influence of the multilateral instrument and the principal purpose test on the effect of the tax treaty. Consulting only the tax treaty is no longer sufficient.
Dutch court case, Zeeland-West-Brabant District Court
26 juni 2019 | Barry Scheer
Application of the 30% ruling for incoming (foreign) employees requires that the employee doesn’t have a place of resident in the Netherlands when the employment contract is concluded. If he/she has a place of residence in the Netherlands, he/she is not ‘recruited from another country’.
Why need a valid VAT identification number of the customer?
21 juni 2019 | Harm-Jan de Boer
The European Council has now agreed on four 'quick fixes' to ensure simplified international trade. At the same time, the quick fixes are intended as anti-fraud measures. The measures will take effect on 1 January 2020. They have consequences for entrepreneurs who trade goods internationally.
GDPR enforcement becomes stricter in the Netherlands
21 juni 2019 | Joost Blom
As you will probably know, the GDPR has been in force in the Netherlands since 25 May 2018. We have already communicated about this topic in the past. So far, the authority tasked with the supervision of compliance with the GDPR in the Netherlands, the Dutch Data Protection Authority (DPA), has played a mainly informative role. However, the DPA announced some time ago that it would no longer only provide information, but also take enforcement action. In the meantime, the first fines have been imposed on companies. This is why, for the sake of completeness, you will find an overview below of everything you can be faced with in the Netherlands with regard to the GDPR.
Extra funding for start-ups and scale-ups
20 juni 2019 | Jasper Gorter
The government is going to invest € 65 million in improvements to the business climate for start-ups and scale-ups. The assistance primarily targets financing and personnel. The overall goal of these measures is to rank the Netherlands as one of the top areas in the world for start-ups and scale-ups.
Reimbursements for work-related expenses to employees is a smart move
19 juni 2019 | Niels Woudstra
According to Dutch tax law, employers have the possibility to reimburse expenses to employees free of tax, or under a reduced tax rate. This is the so-called ‘work-related expense scheme’ (hereinafter: WKR-scheme). If the reimbursements are not free of tax, the taxable elements could still be tax exempt if the total sum does not exceed the tax free sum of the WKR-scheme. The tax free sum for an employer is 1.2% (2019) of the annual taxable wage.
Commission agrees on Horizon Europe, the future EU research and innovation programme
14 juni 2019 | Jorian Blom
Horizon Europe will build on the achievements and success of the previous research and innovation programme (Horizon 2020) and keep the EU at the forefront of global research and innovation. Horizon Europe is the most ambitious research and innovation programme ever as a budget of €100 billion is proposed for the next long-term EU budget 2021-2027.