Archive for the ‘Corporate Income Tax’ Category

“I am not a tourist fair” 2014

Friday, October 17, 2014 @ 10:10 AM
Author: admin

Newcomers who are still finding their feet, will have the chance to learn about setting up a bank account, doing their taxes, and finding a school or university. Both newcomers and veteran expats can enjoy these resources along with entertainment and a wealth of information on cultural pursuits for internationals who want to dive into Dutch culture and enjoy the differences! Discover yummy Dutch food and beverages (yes, they do exist!), entertainment and networking opportunities. Okx van Leeuwen Tax Lawyers will be present and we hope to see you there! Join us on Sunday, 2 November 2014 at the Beurs van Berlage in Amsterdam. We will offer a special Fair discount on all our services for those who attend and leave their emailaddress.

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BEPS – Base Erosion and Profit Shifting

Thursday, September 11, 2014 @ 11:09 AM
Author: admin

Since a longer period so called BEPS – Base Erosion and Profit Shifting is on the EU agenda. Recently the Dutch Government has replied to the developments surrounding the BEPS. For most the Dutch Government is of the opinion that BEPS should be tackled EU wide, not by individual states. However some new measures have been introduced by the Dutch authorities to increase the Dutch substance for tax purposes.

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UPDATE: Last chance tax friendly treatment of severance payment

Wednesday, November 6, 2013 @ 09:11 AM
Author: admin

One of the proposed changes in Dutch tax law per the year 2014 regards the potentially tax beneficial treatment of severance payments. Till now such severance payments could be put in a standing right for the full untaxed gross amount.

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Translated by google translate / Перевод Google Translate (apologies for any misprints)

После недавних финансовых событий на Кипре инвесторы, возможно, рассматривает возможность изменения кипрской компании холдинга и / или финансовой компании к компании, расположенных в других странах Европейского Союза.Нидерланды предлагают не только интересную налоговый режим, но также предлагает хорошо развитую инфраструктуру. Хотя банковский сектор в Нидерландах рассмотреть, является загрузочным в размере – по отношению к экономике в целом – голландская экономика была установлена ​​на очень широко.

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The Netherlands as an alternative to Cyprus

Monday, March 25, 2013 @ 10:03 PM
Author: admin

Following the recent financial events in Cyprus, investors maybe considering to change their Cyprus holding and/or finance company to a company located elsewhere in the European Union. The Netherlands offers not only an interesting tax regime but also offers a well established infrastructure. Although the banking sector in the Netherlands is considerable in size – in relation to the economy as a whole – the Dutch economy is established very broadly. Not leaning heavily on one single sector, making it less vulnerable. The Netherlands offers a wide range of interesting tax treaties with in excess of 200 different countries.

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In onderstaand staan weergegeven het antwoord van 10 september 2012 op Kamervragen van de leden Neppérus en Lodders (2012Z03320) alsmede de relevante memorie van toelichting belastingplan 2013. De stamrecht BV wordt hierin niet genoemd, maar het is m.i. denkbaar dat onderstaand ook van toepassing is op o.a. stamrecht BV’s gezien het feit dat artikel 19b wet op de loonbelasting 1964 ziet op zowel pensioen BV’s als op stamrecht BV’s

2012Z03320
Vragen van de leden Neppérus en Lodders (beiden VVD) aan de minister van Sociale Zaken en Werkgelegenheid en de staatssecretaris van Financiën over vermindering van pensioenaanspraken van particuliere pensioen bv´s (ingezonden
22 februari 2012)

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Transfer Pricing – Highlights in the Netherlands

Sunday, September 9, 2012 @ 07:09 PM
Author: admin

The term ‘transfer pricing’ stands for setting prices for internal transactions between a related multinational group of entities. Transfer pricing may well lead to a tax benefit when part of the group is located in tax friendly countries.

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Stamrecht BV / Standing right company

Tuesday, July 24, 2012 @ 08:07 PM
Author: admin

Please note as of the year 2014 it will most likely not be possible any more to use the stamrecht facilities, please see our recent article: http://www.okxvanleeuwen.com/?p=488
In case of a severance payment a so called stamrecht or standing right limited liability company (BV) can be incorporated by the employee; the recipient of this severance payment. To this stamrecht BV the severance payment can be paid by the former employer without withholding any wage tax/premium. Depending on the facts it may be differ, but starting from a severance payment in excess of appr. EUR 75,000 a stamrecht BV may well be interesting. In case the employee has the benefit of the 30%-ruling, the BV can be used to retain this ruling and its benefits.

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Non businesslike loan (onzakelijke lening) and thin capitalisation rules

Wednesday, May 30, 2012 @ 02:05 PM
Author: admin

The Netherlands is a country which is often integrated in international tax structures, mostly due to its advantageous tax regime, overall beneficial tax treaties and its well organised / reliable infrastructure. Often these tax structures are set up for holding and/or finance activities between related parties. During the years a lot of corporate income tax legislation, policy and case law has been published with regard to the deductibility of interest for Dutch tax purposes. In some cases certain ‘loans’, which were labelled as such by the tax payer, have been succesfully requalified by the Dutch tax authorities as being capital.

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Vermindering verzuimboete vennootschapsbelasting 2009

Saturday, September 3, 2011 @ 07:09 PM
Author: admin

Onderstaand volgt het arrest van de rechtbank waarbij, op basis van de feiten, volgens de rechter geen rechtvaardiging bestond voor het volledig (d.w.z. 50%) toepassen van de per 2010 ingevoerde verhoging van het wettelijk maximum van de verzuimboete. Het is echter maar de vraag of de Belastingdienst zich hierdoor zal laten leiden bij het opleggen van toekomstige verzuimboetes. Het is gezien dit arrest, alsmede een bezwaarprocedure van een collega fiscalist (waarbij de verzuimboete met 90% verlaagd werd), zeker aan te bevelen om bezwaar aan te (laten) tekenen tegen een opgelegde verhoogde verzuimboete. Voor een geval van AVAS (afwezigheid van alle schuld) onder het verhoogde boeteregime, zie http://zoeken.rechtspraak.nl/detailpage.aspx?ljn=BS8902 Lees verder door op de titel van dit artikel te klikken…