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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.
From 1 January 2013, new invoice requirements will apply in all EU countries.
Recently, the (newly formed) Dutch Government announced its measure for the coming years. One of the items on their agenda is the limitation of the fiscal treatment of pensions.
The Netherlands is famous for its tulips and windmills, however its attractive facilities and fiscal climate cannot be ignored.
The act on the simplification and flexibilisation of the laws applicable to Dutch private limited liability companies (“Wet vereenvoudiging en flexibilisering B.V. recht”) will come into effect on October 1, 2012.
The Court of Appeal in Den Bosch recently ruled in a case about a German resident who worked in the Netherlands from the beginning of the tax year and emigrated to the US during the tax year.
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