Higlighted insights
Insights
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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?
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Insight
International growth: the benefits of thorough preparation and the right support
Why is thorough preparation vital if you have plans for international growth? And how does Baker Tilly help businesses? Marijn Verhagen explains the importance of sound advice and ongoing support.
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Insight
Customs Talks: Free Trade Agreements - Correct Determination of Origin
Customs Talks: Free trade agreements can make international trade easier, but make sure you are aware of all the requirements for applying lower tariffs. We discuss a case in which discounts for the client led to an EU certificate of origin being revoked, resulting in higher overall costs.
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InsightPillar 2: Filing obligations & deadlines
The new Pillar 2 legislation is expected to take effect on 1 January 2024. Among other things, the Minimum Tax Act 2024 creates a new filing requirement for large companies: the top-up tax return. Read more about the tax liability, deadlines and penalties here.
