Netherlands concludes abuse of law and denies interest expenses in PE fund Gabriël van Gelder and Xander Stubenrouch of DLA Piper Netherlands discuss the final judgment by the Dutch Supreme Court on the financing structure of a private equity fund. By Gabriël van Gelder & Xander Stubenrouch July 29 2021
Netherlands: A Dutch perspective on sustainable energy subsidies and energy taxes Sebastiaan Wijsman and Jesse Peeters of DLA Piper discuss sustainable energy subsidies and consider the energy tax implications of the various investing structures of solar panels. By Sebastiaan Wijsman & Jesse Peeters July 01 2021
Proposed employee stock option rules for the Netherlands Jian-Cheng Ku and Ilse Lagerweij of DLA Piper Netherlands discuss the proposed rules that amend the wage tax treatment of employee stock options. By Jian-Cheng Ku & Ilse Lagerweij June 18 2021
Changes ahead for Netherlands legal entity qualification policy Jian-Cheng Ku and Rhys Bane of DLA Piper discuss the impact of potential changes to the legal entity qualification policy that has a proposed effective date of January 1 2022. By Jian-Cheng Ku & Rhys Bane May 18 2021
Acquisition of sole legal title of shares in a real property entity subject to Dutch RETT Daan Arends and Sebastiaan Wijsman of DLA Piper Netherlands analyse a Dutch Supreme Court ruling, particularly relevant for funds without legal personality. By Daan Arends & Sebastiaan Wijsman April 30 2021
Netherlands: Proposals on TP adjustments and taxation of reverse hybrid entities Jian-Cheng Ku and Tim Mulder of DLA Piper explore the Dutch legislative proposals to eliminate double non-taxation through transfer pricing and taxation of reverse hybrid entities. By Jian-Cheng Ku & Tim Mulder March 18 2021
A closer look at Netherlands’ 2020 Memorandum on Tax Treaty Policy Roderik Bouwman and Ilse Lagerweij of DLA Piper discuss the 2020 Memorandum on Tax Treaty Policy looking more specifically at changes that have been introduced since 2011 including the minimum... By Roderik Bouwman & Ilse Lagerweij March 03 2021
Netherlands: Recovery of VAT - CJEU rules that actual use takes precedence over intention Daan Arends and Sebastiaan Wijsman of DLA Piper Netherlands explain how a recent judgment by the ECJ broadens the opportunities to recover VAT on costs incurred in the case of... By Daan Arends & Sebastiaan Wijsman January 07 2021
A look at the proposed loss relief rules in the Netherlands Jian-Cheng Ku and Ilse Lagerweij of DLA Piper Netherlands assess the changes to the 2021 tax budget rules concerning the deductibility of losses. By Jian-Cheng Ku & Ilse Lagerweij November 12 2020
Netherlands: Proposed Dutch conditional exit tax: EU-proof or not? Jian-Cheng Ku and Tim Mulder of DLA Piper consider the practical implications of introducing a conditional exit tax to the dividend tax act in the Netherlands. By Jian-Cheng Ku & Tim Mulder September 28 2020
