Latest news from KPMG Meijburg & Co 

This page features an overview of the most recent tax developments that you might find relevant to your situation. The various topics listed under Knowledge and Market also include the latest news.

We keep our clients and contacts abreast of the most recent tax developments using an electronic message service. The electronic news messages are divided into a number of areas of interest. For more information about our electronic message service, please contact the KPMG Meijburg & Co office closest to you.

• European Commission asks the Netherlands to end the tax exemption for public sector companies
• CJEU: Non-taxable persons can be part of a VAT group
• Updated decree on interest deduction limitation for debts to affiliated entities
• Modern Migration Policy Act to take effect on June 1, 2013
• Principle of equality does not result in lower VAT adjustment private use of company car
• Avoid interest on tax due: request a provisional assessment on time!
• Decree on waiver of DMS pension entitlements: the long wait is over
• Tax still levied on private motor vehicles relocated from another Member State
• CJEU: cosmetic surgery not automatically subject to VAT
• Clarification of home-ownership rules for secondment abroad
• Mandatory implementation work-related costs rules postponed for one year
• No crisis levy due on withdrawal balance of special leave scheme
• Reduced VAT rate for the renovation and repair of homes as of March 1, 2013
• Director-major shareholders with multiple employment relationships to be refunded for excess Healthcare contributions
• European Commission issues new proposal for a Financial Transaction Tax
• 16% crisis levy may be contrary to European law
• Cabinet and opposition parties reach agreement on housing market
• Work-related costs rules may be postponed
• Dutch Government and Parliament confirm commitment to foreign investors
• Preliminary ruling requested on refusal to allow a fiscal unity between sister companies of an EU parent
• Recent developments regarding the 30% ruling
• Overview of tax treaties as at January 1, 2013
• Research and development deduction for 2013 is 54%
• European Commission launches action plan to fight tax evasion and aggressive tax planning
• Haarlem District Court: iPad is a computer
• KPMG's Global Indirect Tax Brief
• Should endowment insurance be linked to the principal residence? That is possible until April 1, 2013
• Insurance premium tax rate to be increased from 9.7% to 21%
• Amendment dividend withholding tax remittance reduction rules for investment institutions
• Tax aspects of the coalition agreement
• Committee publishes report with proposals to reform tax system
• Implementation Decree on the deduction limitation for excessive participation interest
• Tax Plan 2013 amended to include measures of Fall Agreement
• Changes to payroll tax, remittance reductions and social security in 2013
• Tax measures for 2013
• Customs classification of set-top boxes: how difficult can it be?
• Customs arrangement discharged: administrative oversight results in a customs debt
• Changes to simplify tax assessments
• Decision of European Court of Justice on loss carry-over relevant for sister fiscal unity
• Extension of period for real estate transfer tax in the event of resale
• Tackling allowance fraud
• Valuation of shares with lock-up granted to employees
• VAT rate increase from 19% to 21%: points to consider
• Introduction of the Act on the Simplification and Flexibilization of Private Limited Liability Company Law
• Increased use of energy investment deduction
• Decree on VAT adjustment for private use of company car update
• Tax on games of chance levied on slot machines contrary to European fundamental rights
• Less double taxation relief due to SME exemption
• Bill on bank tax passed by Upper House
• Upper House passes bill on tax measures Budget Agreement
• Framework Memorandum on the revision of commuting costs
• Intermediary services for sale of shares in real estate entity is VAT-exempt service
• How to avoid recipients’ liability: relaxed conditions as of July 1, 2012
• Lower House passes bill on tax measures Budget Agreement
• Decree on mortgage interest deduction for foreign owner-occupied residence
• Deputy Minister of Finance replies to questions from Lower House on proposed participation interest deduction limitation
• Letter Minister of Finance, Mr. De Jager, on alternatives Financial Transaction Tax
• Bill on Budget Agreement Tax Measures
• Spring Agreement published
• Bill on bank tax passed
• CJEU rules on French dividend withholding tax in respect of foreign investment funds
• Tax aspects of the Stability Pact 2012
• European Parliament resolution for measures to combat tax fraud and tax evasion
• Important opinion Advocate General at CJEU on loss carry-over
• The Netherlands and Germany conclude a new tax treaty
• Action plan European Commission against restrictions on cross-border workers
• Discussions on general taxes for the Caribbean territory of the Netherlands broken off
• Future sustainability of mortgage interest tax relief
• Netherlands has to refund Dutch dividend withholding tax levied on foreign investment fund
• Dutch Revenue does not approve notices of objection unseen
• VAT deduction for company car: Amsterdam Court of Appeals upholds judgment of Haarlem District Court
• Tax treaties: 2012 negotiations
• Weekers appoints committee on personal income tax reform
• Target retirement age for tax purposes set to increase by two years in one step
• Study on a single payroll levy presented to the Lower House
• New tax treaty between Hong Kong and the Netherlands
• Further explanation of main features of new tax regulations between the Netherlands and Curaçao
• New decree on VAT adjustment for private use of company car
• ECJ requested for preliminary ruling on levying of dividend withholding tax on dividends paid to parent company on Curaçao
• Main features of new tax regulations between the Netherlands-Curaçao and the Netherlands-Aruba
• Tax Plan 2012 passed by Upper House
• Bill on bank tax sent to Lower House
• Salary criteria for 2012 announced for highly skilled migrants; pilot scheme for short stay highly skilled migrants starts
• New Dutch-Swiss tax treaty enters into force
• New decree on the right to deduct VAT
• Supreme Court renders important judgments on the treatment of non-business motivated loans
• Decision of European Court of Justice on Dutch company exit tax rules
• New amendments relating to the 30% ruling: summary of the current situation
• Interest deduction limitation for acquisition holdings approved by Lower House
• Latest developments new interest deduction limitations for corporate income tax purposes
• Update on the research & development deduction after publication of draft General Administrative Order
• Draft General Administrative Order details amendments to 30% ruling
• District Court: Dutch dividend withholding tax contrary to European law
• Tax Plan 2012: Update of changes to payroll tax, remittance reductions, and social security
• Deputy Minister of Finance sends reply to questions on Tax Plan 2012 to the Lower House
• The research & development deduction: as of January 1, 2012
• Dividend withholding tax as it applies to cooperatives: proposed amendments
• Amendments in the interest on tax due and late payment interest
• Supreme Court rules that loss of interest must be reimbursed
• European Commission issues proposal for a Financial Transactions Tax
• Tax Plan 2012: Changes to payroll tax, remittance reductions, and social security
• Tax measures for 2012
• Municipality cannot charge for identity card
• European Court of Justice receives important advice on relocation of company seat
• Important changes with regard to the Dutch expatriate concession announced
• Liberalization of policy on part-time pensions
• Voluntary disclosure scheme for separate pools of assets
• Reply to Parliamentary questions on National Mortgage Guarantee standards
• Deputy Minister’s reply to further written questions on the Tax Agenda and the bank tax
• The Dutch Revenue informs businesses that the exemption from electronic tax returns will cease to exist
• Homeownership Guarantee Fund lowers guarantee for additional costs
• Be careful when electing ‘own risk’ under Sickness Benefits Act
• European Court of Justice concludes that interest deduction limitation does not conflict with Directive
• Supreme Court: staff company qualifies as employment agency for employer insurance purposes
• New rules VAT adjustment for the private use of company cars
• Cabinet decides to temporarily reduce the transfer tax on residential property
• Act on safeguarding legal protection in respect of information obligations to take effect on July 1, 2011
• Foreign exchange loss on loan does not affect credit foreign tax on interest
• Legislative Proposal for an Interim Plan for Exchange Gains and Losses on Participations
• More cases of transfer tax exemption for real estate acquisitions
• Presentation Plan of Action Top Team Head Offices
• European Commission forces the Netherlands to allow fiscal unity between fellow subsidiaries of an EU parent
• Reduced VAT rate for renovation if work has started before July 1, 2011
• 30% ruling applicable to supplementary payments
• The Haarlem District Court limits VAT adjustment for the private use of company cars
• Deputy Minister of Finance replies to written questions on Tax Agenda
• Supreme Court submits questions to the ECJ for a preliminary ruling on validity of VAT ‘self-supply’ rules
• Plans for more support within the EU in the collection of tax debts
• European Court of Justice Advocate General delivers opinion on interest deduction limitation
• Pensionable age to be increased from 65 to 66 years in 2020
• Draft legislative proposal for transparency in tax case law
• The Cabinet’s tax agenda and policy position on the tax system
• Effective date of Uniform Definition of Salary Act delayed until January 1, 2013
• Code of Conduct on mortgage financing tightened up
• Dutch Revenue to pay interest for delays in forwarding VAT refund requests
• Towards a Common Consolidated Corporate Tax Base within the EU
• De Jager: Bank levy in 2012
• Additional interest earned by a director-major shareholder through borrowing from his own company: not taxable in Box 1
• Penalty introduced for late payment of tax payable on assessment
• Mandatory estimate provisional CITA assessment no longer required
• Bill on indexing imputed income from an owner-occupied residence withdrawn
• New tax treaties enter into force
• New tax treaty between the Netherlands and the United Kingdom soon to come into force
• The facility for making assets available already applicable to building from moment of purchase
• Surcharge for method of payment: not a payment for a financial service
• European Commission refers the Netherlands to the European Court of Justice over its exit tax
• AG's opinion on exemption or credit method for foreign dividends
• Inadequate legal protection as result of changes to loss set-off rules
• Coalition agreement proposals included in 2011 Tax Plan
• The new BES tax regime
• Case law on exchange of assets applicable to all types of assets
• European Commission requests the Netherlands to amend various tax rules
• Continuation of Limited-salary youth jobs rule
• Proposed amendments to insurance premium tax
• Lower House accepts private members bill regarding information obligations
• Cabinet presents tax measures for 2011
• Changes to tax treaty with Tunisia
• New simplifications for work-related costs rules
• District Court of Haarlem on joint valuation: first case law after the Cocoa Bean judgment
• Agreement on a new tax treaty between the Netherlands and Japan
• Apartment owner’s share in Owners’ Association: Box 3
• Dutch District Court supports taxpayer's net taxation argument
• Updated policy on participation exemption for 2010
• Preliminary ruling requested regarding corporate income tax exit taxes
• Employee savings released
• Amendment to VAT rules for professional education effective July 1, 2010
• Electronic communication with the administrative courts possible from July 1, 2010
• Developments: Work-related costs rules
• Decision European Court of Justice regarding withholding tax on net basis
• VAT treatment changes for the private use of real estate
• Miscellaneous Tax Measures Act 2010
• Quarterly VAT return extended to 2011
• Important decision of European Court of Justice on interpreting Merger Directive
• Expansion of temporary depreciation at will
• Reply to questions arising from Parliamentary debates on certificate of employment
• More information regarding the work-related costs rules
• Intended simplification of returns for entrepreneurs
• Tightening the regulations on over-extended credit from mortgage lenders
• VAT adjustment for staff benefits: European Court of Justice’s decision
• Publication of the Tax System Study Committee’s report
• Important opinion regarding withholding tax on a net basis
• European Commission requests the Netherlands to amend its exit tax
• The Netherlands fails to apply self-employment deduction correctly
• Liberalization of the rules on dividend statement
• Single old-age pensioners pay no personal income tax, thanks to legislative amendment
• European Court of Justice decides that the Netherlands is not required to allow a cross-border fiscal unity
• Penalty for voluntary disclosure will be raised to 30% as of July 1, 2010
• European Court of Justice’s AG’s opinion on VAT adjustment to company cars
• No Dutch taxation on employment income intercompany assignments of < 60 days
• The Court of Appeals reduces interest on tax due, citing conflict with due care
• From 2010, 15% penalty for voluntary disclosure after 2 years
• Decree updates qualification as a non-Dutch collaborative venture
• Announcement of a new tax treaty with Japan
• Tighter controls on company car fraud
• New developments relating to interest measures
• Clarification on endowment mortgages for owner-occupied residence
• ECJ decision broadens definition of the term “construction site” for VAT purposes
• The Netherlands does not have to allow a cross-border fiscal unity
• Dutch Revenue launches an information campaign for start-up enterprises
• Dutch Revenue to pay for information on foreign account holders
• ECJ: VAT on costs of selling participations is deductible under certain circumstances
• EC approval for amendment to the tax incentives for green funds
• Company can depreciate the value of rental payments gifted by the DMS
• Supreme Court rejects cross-border loss set-off
• Late-payment interest limited to a maximum of three months after date return filed
• Liberalization of investment deduction
• Cabinet presents tax measures for 2010
• Web site on e-invoicing
• The OV chip card and tax-free travel-expense allowances
• Mortgage interest deduction reinstated
• Implementing EC Regulation 883/04 concerning social security delayed
• Patent losses remain deductible at 25.5% instead of at 10%
• Dutch Revenue to issue certificates of employment automatically
• KPMG Meijburg & Co responds to the CIT consultation document
• Tax consequences of tax inspector error in setting an assessment amount.
• Dutch Revenue's errors in the automatically generated assessments for 2009
• European Commission approves Dutch group interest box
• 300% penalty and amendment to the voluntary disclosure rules passed
• Upper House passes fourth tranche of the GALA