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The German Income Tax Act includes a 15% withholding tax in connection with construction work. This may be relevant for Dutch and other foreign entrepreneurs that are active in the German construction business.
After the discussions in the UK parliament about Facebook and Starbucks, in which, the Dutch Parliament has questioned the role of the Netherlands in international tax structures.
Ted Verkade has been appointed to chairman of Baker Tilly International's Europe, Middle East and Africa (EMEA) advisory council.
Further to the major changes to the Expat tax regime as per 1 January 2012, this year fine tuning has been made. In the remainder we will discuss these two changes.
The European Union has published new standards. The standards come with a European effective date of 1 January 2014. However, early application is permitted.
As the year-end is approaching rapidly, it is a good moment to assess whether any actions need to be taken before or just after year-end.
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