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Pay close attention to the VAT rules if you perform work on immovable property or install machines or other goods, especially if you perform work abroad.
The European Court of Justice has declared the public access of UBO registers to be unjust. As a result, several European countries have restricted public access to the UBO.
The first tax bracket for corporate income tax reduces from € 395,000 to € 200,000 in 2023. In addition, the rate applicable to that first bracket increases from 15% to 19%.
As of 1 January 2024, the government wants to introduce a measure in corporate income tax on the basis of which (FBIs) are no longer allowed to invest directly in real estate.