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Insights
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InsightCustoms Talks: The importance of ‘Ownership’ for import VAT recovery
Customs Talks: If your business is involved in importing goods into the EU or the UK, make sure that the goods are imported on behalf of the correct party: the owner of the goods! Our experts explain the importance of a correct determination of ownership.
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Insight
Note: reporting deadline EU Carbon Border Adjustment Mechanism (CBAM) 31 January 2024
The Carbon Border Adjustment Mechanism (CBAM) is an EU-level carbon border tax on imports of emissions-intensive goods produced outside the EU. If your company falls within the scope of the CBAM, you must submit your digital report by 31 January 2024. Read more about the mechanism.
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Insight
The final VAT return of 2023: what should you bear in mind?
In this article we discuss a number of important points of attention in the final VAT return of 2023. Among other things we discuss personnel provisions, private use of company cars and the definitive pro-rata ratio.
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Insight
Further restrictions to the 30%-ruling for expats
Further restrictions to the 30%-ruling expected: a gradual decrease to 10% tax-free reimbursement and the abolishment of the partial non-resident taxpayer status approved by Dutch House of Representatives. Read more about the expected changes here.
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Insight
Overview for employers: developments & points of attention in 2023 and 2024
As the end of 2023 draws near, we discuss several important points of attention in the areas of labour law, wage tax, HR and payrolling.
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Insight
Year-end pointers: top tax tips for the end of 2023 and the start of 2024
What tax matters should you take care of before the end of 2023? And what points of attention are there for 2024? Read our Year-end pointers for private individuals, entrepreneurs, businesses and employers.
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Insight
Budget Day 2023: an overview of the new tax proposals
On Budget Day, the Dutch Cabinet presented the 2024 Tax Plan. Tax advisors Wouter van Dam and Robert de Bruijn provide an overview of the new legislative proposals.
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InsightImportant: From 1 January 2024, changes to VAT treatment of supplies between head office and VAT fixed establishment
Starting on 1 January 2024, the VAT treatment of supplies between the head office and VAT fixed establishments will change if one or both are part of a VAT fiscal unity. This may have a significant impact on your VAT position, so thorough preparation is essential. Do you have a good understanding of the consequences?
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Insight
The CBAM transitional scheme is about to take effect – are you prepared?
The CBAM (Carbon Border Adjustment Mechanism) transitional scheme enters into force on 1 October 2023. This means that producers and importers will soon have to take calculation and reporting requirements into account. Are you thoroughly prepared?
