Banks are thereby subject to the capital requirements regulation while insurers are subject to the Solvency II regulation. A legal definition of permanent establishment and permanent representative is to be introduced which is in accordance with the OECD Model Tax Convention 2017. Private-law penalties imposed by a civil court remain deductible, even if claimed by a public law entity.

This legislation may also influence behaviour because taxpayers may want to avoid constructions which fall under the scope of the information exchange. This is a consequence of a previously submitted private member's bill which the government has indicated it wishes to broadly adopt. The rates are going to be adjusted as of 2020 in such a way that 33 per cent of the charges will be borne by households and 67 per cent by companies (instead of the current 50-50 allocation). In the event that this period starts on 1 January, the latest commencement date is 20 December of the previous calendar year.

Although this is not a measure in this tax plan, the government has already announced its intention to bring the box 3 levy more into line with actual saving yields. If the recipient of the dividend fulfils the Dutch substance requirements, the tax inspector can still establish that there is tax abuse. For the date of entry into force of the other changes, reference is made to our Tax Flash of 17 September 2019. loadCSS. This obligation lies with (tax) consultants and in some cases taxpayers and is the result of European regulations. If you do not have an account but would like to discover our e-services, click on "Account Request". Thursday 29 October 2020 2020 Dutch Budget: Main changes for corporate taxpayers. There will be a ceiling for ships subject to a time or voyage charter that do not fly an EU/EEA flag. According to the state budget, the ODA budget is projected to increase by 14% between 2020 and 2024, reaching €5.1 billion (US$6.0 billion) in 2024. Now measures are being taken to ensure that the same applies to administrative penalties.

This is a 5% decrease from 2019 levels. …

If suppliers who already identified their customers, move their goods to another Member State with a view to a later supply on demand to those customers (‘call-off stock’), by default, the suppliers need to register for VAT in that Member State.

This legislative change does not alter the definition of the term ‘permanent establishment’ for VAT.

The road tax for vans is therefore to be increased as of 2021, 2022, 2023 and 2024 by respectively 5.25 per cent, 4.99 per cent, 4.75 per cent and 4.54 per cent.

Margriet Lukkien is a partner in Loyens & Loeff’s International Tax Services practice group. This is the same as for a conventional car. In addition, the reduced VAT rate will apply to (paid) access to news websites of e.g. A transitional arrangement is foreseen for tonnage situations in existence on 31 December 2019.

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