76 messages
  1. Article
    22 October 2021

    Mismatches tackled on applying the arm's length principle

    In the Tax Plan 2022, the government has included a bill to prevent mismatches when applying the arm's length principle.
  2. News
    22 October 2021

    Budget Day in the Netherlands

    A brief summary of the most important fiscal changes for 2022 in the Netherlands.
  3. Article
    22 October 2021

    Decree on the levy of turnover tax on permanent establishments updated

    Permanent establishment constitutes a place for levying VAT. It's important to determine whether there is permanent establishment in the Netherlands or abroad
  4. Article
    22 October 2021

    International VAT: three important judgments of the European Court of Justice

    A number of rulings by the European Court of Justice have implications for VAT in the international field. The three most important are listed below.
  5. Article
    22 October 2021

    Tax liability of reverse hybrid entities

    In the 2022 tax plan, the government included an extension for the tax liability of reverse hybrid entities. We will briefly explain this extension.
  6. Article
    22 October 2021

    New VAT rules for international e-commerce

    As of July 1, 2021, new VAT rules apply to entrepreneurs which sell (online) goods to consumers in other European countries. What are the consequences?
  7. Article
    22 October 2021

    Here's what's going to change in corporate tax rates

    The corporate tax rate in the highest tax bracket will not go down in 2022, contrary to previous plans. On the other hand, the first rate bracket will be extended.
  8. Article
    22 October 2021

    These are the new rules for loss compensation in corporate income tax

    As of January 1, 2022 losses can be carried forward indefinitely. The maximum loss that can be set off in one year will be limited.
  9. Article
    22 October 2021

    Tax plan 2022: these are the changes for the working expenses scheme

    During the corona crisis, the work-related costs scheme was temporarily expanded. In 2022, the free allowance will return to the old level.