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Home Locations Netherlands

WTS in Netherlands

Europe

Atlas Tax Lawyers
Amsterdam
Atlas Tax Lawyers
Weteringschans 24
1017 SG Amsterdam
http://atlas.tax
+31 20 5354560

Our local partner firm is Atlas Tax Lawyers.

Atlas is tax law firm located in the centre of Amsterdam. By restricting our practice to tax, we are able to provide the skills and commitment required by our clients. We are renowned for our work in the field of private equity, M&A, real estate, financial services, tax structuring and private clients. We have highly specialized teams in-house in the field of VAT, Transfer Pricing and HR tax. All our senior professionals have a background with the reputable Dutch tax law firms. With a solid expertise and background, combined with an in-depth knowledge of the market, we offer reliable and tailor-made solutions for our clients. We aim to be a sparring partner and trusted advisor. Atlas Tax Lawyers is accredited by the Dutch Association of Tax Advisors (NOB).

Under the name T/A International Atlas has established an intensive cooperation with Tiberghien (Belgium and Luxembourg). This true Benelux tax network has offices in Amsterdam, Antwerp, Brussels and Luxembourg. With over 100 dedicated tax lawyers in three jurisdictions, we are able to provide our joint clients adequate, swift and high quality integrated Benelux tax advice. We aim to be the Benelux tax firm.

 

View news by Atlas here.

Main Contact
Roelof Gerritsen
Partner
Corporate Tax Advisory & Compliance
Netherlands, Atlas Tax Lawyers
http://atlas.tax
+31 612 541 987
View Profile

Local News

The Amsterdam Court of Appeal denied the dividend withholding tax exemption for a distribution to a Belgian family holding company due to lack of substance.

Netherlands: The saga on the withholding tax exemption continues
Read more

On October 24, 2022, the Netherlands published the draft bill on Pillar Two called ‘Minimum Tax Rate Act 2024’ (news item). This draft bill is open for public consultation until December 5, 2022.

The Netherlands: Draft bill to implement Pillar Two rules
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The 30% ruling is a specific tax regime for foreign employees who meet certain criteria and who are temporarily assigned to, or hired from abroad by an employer in the Netherlands.

Netherlands: Update on the 30% ruling and change in the share option tax regime
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February saw the Supreme Court of the Netherlands rule in a case concerning the conditions for forming a VAT group in the Netherlands.

Netherlands: Broader interpretation of conditions for forming a VAT group
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On 22 December 2021, the European Commission (“EC”) published a proposal for a directive to prevent the abuse of shell entities for improper tax purposes (hereafter: “ATAD3 Directive”).

Netherlands: ATAD3 
Read more

Effective 1 January 2022, the Netherlands have implemented a ground-breaking legislation to end its long-standing practice of allowing unilateral downward TP adjustments.

Netherlands disallows unilateral downward TP adjustments
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The Dutch government intends to introduce measures to (better) curb dividend stripping with respect to portfolio shares.

Netherlands: Government proposal to curb dividend stripping
Read more

The State Secretary’s Decree of 22 March 2019 (No. 2019-42405) describes the circumstances under which it may be assumed that the collective investment fund in question is under ‘special government supervision’.

Netherlands: Developments for investment funds and VAT fiscal unities
Read more

On 3 September 2021, the Appeals Court at ‘s-Hertogenbosch ruled in a case of a German real estate investment fund in contractual legal form (Immobilien-Sondervermoegen) – ‘the Fund’, with respect to its foreign tax payer status for its income from Dutch real estate in the years 1997/1998 until 2009/2010.

Court decisions on German real estate investment fund with Dutch real estate income & Dividend tax refund for UK pension fund
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The Dutch Ministry of Finance kicked off an internet consultation on a draft proposal (the “Draft Bill”) to amend the Dutch codification of the arm’s-length principle. Group companies operating in the Netherlands are recommended to review their existing advance pricing agreements and/or tax rulings as well as their transfer pricing policies to assess the impact of this proposed amendment of the arm’s-length principle.

Proposal to disallow unilateral downward transfer pricing adjustments
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In the Netherlands, the Dutch Ministry of Finance has published a draft proposal under which downward adjustments would be limited in order to address transfer pricing mismatches when applying the arm’s-length principle.

Netherlands: Proposed limitation to Dutch unilateral downward adjustments
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Our summary of R&D Incentives provides guidance where such incentives are provided, and who in WTS Global can support you to gain from these incentives for your business or individually the most.

R&D tax allowance in Europe
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On 9 April 2021, the Dutch Supreme Court ruled in a landmark case that will decide all pending cases where foreign investment funds claim the refund of Dutch dividend WHT suffered in years starting from 2008.

Dutch Supreme Court of 9 April 2021 regarding Dutch dividend WHT refund claims
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The finance ministers of the Group of Seven (G7) have agreed on a historic global tax deal on 5 June 2021. Read more in the latest newsflash by Atlas Tax Lawyers.

The G7 Finance Ministers Agree Historic Global Tax Agreement
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Our colleague Denis Pouw provides insight on the most interesting developments of 2020 regarding the Dutch "dividend tax" on portfolio dividends received from foreign investment funds.

Netherlands: Developments regarding WHT on portfolio dividends
Read more

Dutch authorities concluded an agreement with the Belgian and German authorities to mitigate the tax and social security
impact from working from home.

Netherlands: Working from home due to the coronavirus: the Dutch tax impact
Read more

In an example, our colleagues from the Netherlands describe the field of tension in which the OECD regulations and Dutch tax laws on the deductibility of intra-company financing are currently moving.

Netherlands: “To dip or not to dip, that is the question”
Read more

As per 1 March 2020, service providers from the European Economic Area and Switzerland need to register new temporary assignments in the Netherlands ultimately 5 days before the start of employment online. 

Netherlands: Workers posted to the Netherlands reporting obligation implemented
Read more

The European Commission (EC) concluded an APA

Netherlands: The EU General Court’s judgement in Starbucks’ state aid case
Read more

Overview of the resulted transitional law

Netherlands: 30% ruling shortened to five years as of 1 January 2019
Read more

OECD Released Workplan

The Netherlands: Digital Taxation
Read more

It is recommended to investigate the status of (possibly) existing permanent establishments in the light of the expected changes

Changing (Dutch) permanent establishment
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Three members of the Dutch House of Representatives jointly prepared a legislative proposal that should limit the current liquidation loss scheme and the related cessation loss scheme

The Netherlands: Internet consultation limitation of current liquidation loss scheme
Read more

After consultation with the maritime sector, the changes were postponed until 1 January 2019

The Netherlands: Zero VAT rate for seagoing vessels
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Summary of the VAT relevant topics

Netherlands: VAT topics budget 2019
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On Budget Day (18 September 2018), the Dutch government published the new tax measures for 2019 and beyond

The Netherlands: Tax Plan 2019
Read more

Budget Day: Dutch government released its proposal to abolish the  dividend withholding tax of 15% as of 2020

The Netherlands: Introduction Withholding Tax Act 2020
Read more

The most important measures are the earnings stripping rules that limit the deductibility of interest and measures for controlled foreign companies (”CFC”)

The Netherlands: Implementation of ATAD1 In Dutch Tax Law
Read more

Amendments aim to provide an equal treatment of domestic and cross-border EU situations for certain tax provisions

The Netherlands: Proposal for major overhaul Dutch fiscal unity regime published
Read more
WTS Global partner firm Atlas ranked as a leading tax firm in the Netherlands by Legal 500
Read more

Report follows the final report on ‘Preventing the Artificial Avoidance of Permanent Establishments Status’

Netherlands: The OECD released the report ‘Additional Guidance on the Attribution of Profits to Permanent Establishments’
Read more

Amendment of Directive on Administrative Cooperation (“DAC”) 

Netherlands: Political agreement on proposal for mandatory disclosure of aggressive tax planning schemes
Read more

Roadmap and attention points for the taxation of corporates in the future

Future tax plans of the Netherlands
Read more

 In its judgement, the CJEU followed the conclusions of the Advocate General (AG) of 25 October 2017

Netherlands: Newsflash - CJEU applies ‘per element’ approach to the Netherlands and rules that Dutch fiscal unity regime infringes the freedom of establishment
Read more

Decision could have a major impact on the applicability of anti-abuse provisions and substance requirements for holding companies within the EU, including the Netherlands

Netherlands: Newsflash - Favourable judgement for EU holding companies – ECJ limits too general anti-abuse
Read more
Netherlands: Newsletter - Taxation of digital economies in the EU
Read more
Netherlands: Newsletter - Budget Day 2018
Read more

Public comments are invited on the discussion draft and should be submitted by September 7, 2018

The Netherlands: OECD releases a discussion draft on the transfer pricing aspects of financial transactions
Read more
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