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News

Do you want direct access to important fiscal and financial news? Thanks to Koppel Services, staying up-to-date has never been easier. Our news section offers in-depth insights into a wide range of financial, organizational, administrative and tax-related topics. As part of our professional philosophy, we keep track of important developments across a wide range of industries. This not only gives us a uniquely comprehensive perspective on international tax laws and regulations, but also allows us to delve deeper into subjects that are relevant to your business. If you're looking for a specific story or insight, please select a category to the right. Our news selection will update automatically to reflect your choice.

Double Taxation

Double taxation avoidance

Written by: Nico Koppel | 18 June 2019

There are over 90 double taxation conventions are currently in operation between the Netherlands and a variety of other countries.

brexit

Draft decision providing for transitional legislation in “no-deal Brexit” scenario

Written by: Nico Koppel | 13 March 2019

The Dutch State Secretary for Finance has published a draft decision providing for transitional legislation in the event of a “no-deal Brexit” involving the United Kingdom pulling out of the European Union without a withdrawal agreement having been reached.

taxation

Tax relief in avoidance of double taxation

Written by: Stan Evers | 6 March 2019

Where the foreign country in question is one of the countries with which the Netherlands entertains double taxation conventions, the tax jurisdiction as regards the remuneration earned overseas will be dictated by the tax treaty in question.

brexit

Transitional tax legislation for “no-deal Brexit” scenario

Written by: Nico Koppel | 4 February 2019

The validation report provides for an assessment of how pertinent the Tax and Customs Administration’s procedures and preparations for a “hard Brexit” are

ruling practice

Dutch tax ruling practice to be made the subject of on-line consultation

Written by: Bas Hollenberg | 18 September 2018

The Tax and Customs Administration’s ruling practice has been a topic of debate domestically for some considerable time. A tax ruling is an (advance) agreement between the tax authorities and a tax payer in the context of which the former provide the latter with certainty regarding the fiscal consequences of particular juristic acts and/or actions on the latter’s part.

rulings

Procedural aspects of some tax rulings leave something to be desired

Written by: Bas Hollenberg | 22 February 2018

The Tax and Customs Administration has carried out a survey of the procedural sequence of events involving the issue of 4,000-plus internationally oriented tax rulings. The survey has shown the internal procedural requirements as not having consistently been adhered to.

taxation

Double taxation on pension benefits for cross-border workers from Belgium

Written by: Bas Hollenberg | 16 February 2018

The Dutch State Secretary for Finance has responded to parliamentary questions on the issue of double taxation being levied on the pension benefits of cross-border workers from Belgium.

A comprehensive guide to tax in the Netherlands

Written by: Bas Hollenberg | 29 March 2017

Each year, many international professionals come to the Netherlands to live and work, and rightly so. Our country is a fantastic place, with many business opportunities for those willing to seize them. But many visitors overlook a crucial detail: the fact that the Netherlands has one of the most complicated tax systems in the world. […]

Brexit consequences

Which consequences will Brexit have for tax residency?

Written by: Bas Hollenberg | 8 July 2016

How will the British EU membership referendum impact tax residency? How will companies deal with the consequences of Brexit? Koppel has the answers.

cross-border workers

Application of compensatory scheme for cross-border workers

Written by: Bas Hollenberg | 8 July 2016

The tax has been applied since January 1, 2012 and contains a compensation scheme for Dutch cross-border workers.

tax evasion

EU reaches agreement on anti-tax evasion measures

Written by: Bas Hollenberg | 1 July 2016

The Finance Ministers of the EU Member States have reached agreement concerning certain measures to be implemented to combat tax evasion, by controlling interest relief and banning the relocation of operations the taxes on which are still outstanding to countries where tax rates are lower. A general anti-abuse regulation is to be implemented to counteract […]

recovery-value-added-tax-eu-member-states

Recovery of value-added tax from other EU Member States

Written by: Bas Hollenberg | 26 May 2016

Value-added tax payments made by business owners in EU Member States outside the Netherlands where the business in question does not file its taxes are eligible for recovery upon request from the Dutch Tax and Customs Administration.

Personal_income_statement

Personal income statement

Written by: Bas Hollenberg | 24 May 2016

Eligible foreign-based tax payers on submission of a personal income statement issued in their country of residence gain entitlement to allowable tax deductions, tax credits and tax allowances. It has transpired that not all EU Member States sign the Dutch personal income statement. Tax payers to whom this applies may rest assured that the Tax […]

european-commission-wants-catalogue-tax-havens

European Commission wants to catalogue tax havens

Written by: Bas Hollenberg | 23 May 2016

The European Commission in response to the Panama Papers and as part of its clamp-down on tax dodgers is eager to draw up a (black) list of countries that are regarded as tax havens.

dividend tax

Dividend tax rebate for foreign-based company?

Written by: Bas Hollenberg | 13 March 2016

The tax on dividend payments made to non-resident beneficiaries may not exceed that on dividends paid out to their resident counterparts.

reduced duration

Reduced rule not discriminatory

Written by: Bas Hollenberg | 12 March 2016

The Supreme Court proceedings revolved around the question as to whether the penalty scheme involved any indirect of nationality-based discrimination.

jobs

Gap between jobs causes 30% ruling to be forfeited

Written by: Bas Hollenberg | 10 February 2016

A gap between jobs of three months or longer rightly causes the expat worker in question to forfeit his or her eligibility for the 30% ruling.

Limitation on Benefits

Commission asks the Netherlands to amend LOB clause in Double Tax Treaty with Japan

Written by: Bas Hollenberg | 23 November 2015

The European Commission asked the Netherlands to amend the Limitation on Benefits (LOB) clause in the Dutch-Japanese Tax Treaty for the Avoidance of Double Taxation.

CJEU

CJEU rules on right to deduct VAT in case of missing supplier

Written by: Bas Hollenberg | 27 October 2015

The CJEU rendered its judgment in case C-277/14, PPUH Stehcemp, referred to it by the Polish Supreme Administrative Court.

Commission

Commission asks Poland to stop discriminatory tax treatment of pensions contributions

Written by: Bas Hollenberg | 26 October 2015

On 22 October 2015, the European Commission has asked Poland to change its tax laws which grant tax deductibility of private pension contributions only if these are paid into “Individual Pension Insurance Accounts”.

Advocate-General

Advocate-General delivers opinion on VAT “self-supply” charge

Written by: Bas Hollenberg | 21 October 2015

On 15 October 2015, EU Court of Justice (CJEU) Advocate-General Mengozzi issued his opinion on the Dutch preliminary ruling VAT case

briefing papers

EP services´ briefing papers on tax rulings, IP box regimes and tax good governance topics

Written by: Bas Hollenberg | 20 October 2015

On 16 October 2015, the European Parliament´s policy department has provided briefing papers to support the work of the Special Committee on tax rulings and other measures similar in nature or effect (TAXE).

VAT Committee guidelines

Commission updates VAT Committee guidelines

Written by: Bas Hollenberg | 19 October 2015

The European Commission updated its list of VAT Committee guidelines by including the guidance agreed at the Committee´s 104th meeting of 4/5 June 2015.

150 kilometre

Supreme Court upholds 150 kilometre minimum

Written by: Bas Hollenberg | 14 October 2015

The Advocate General to the Netherlands Supreme Court recently affirmed that the 150 kilometre minimum is to be upheld as part of the 30% ruling owing to there being no question of obvious overcompensation where the relevant tax regime is concerned.

exchange of information

EU agrees on mandatory exchange of information on tax rulings

Written by: Bas Hollenberg | 12 October 2015

The EU Ecofin Council agreed a change to the EU Directive on Administrative Cooperation, introducing mandatory exchange of information on cross-border tax rulings and advance pricing agreements issued from 2012 onwards.

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