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Will dividend withholding tax between Netherlands and Curaçao go down?

Recent news of Blue Clue

Will dividend withholding tax between Netherlands and Curaçao go down?

Netherlands and Curaçao have reached an agreement on the new rules on the avoidance of double taxation between the Netherlands and Curaçao. For Curaçao the exemption of dividend withholding tax is important. To prevent avoid abuse the shareholder on Curaçao will have to meet extra conditions.

Read more: Will dividend withholding tax between Netherlands and Curaçao go down?

Submit your EU VAT refund request before October 1st

Recent news of Blue Clue

Submit your refund request for VAT paid in other EU Member States

Have you paid VAT in other EU Member States than you can reclaim this by submitting a refund request prior to October 1st of the following year and if you meet the conditions. For a whole year the threshold is € 50 per EU Member State. You can submit refund requests during the year after each quarter, if the refund exceeds € 400.

Read more: Submit your EU VAT refund request before October 1st

Object against 16% employers crisis tax!

Recent news of Blue Clue

Object against 16% employers crisis tax for 2012 salaries in access of € 150.000

In April 2013 a one-time employer levy of 16% is due on wages (including bonuses, benefit in kind, et cetera) that exceed € 150,000 in 2012. The levy is also applicable to employees who are shareholder of the employer as well. A recent court case gives ground to object successfully against this crisis levy.

Read more: Object against 16% employers crisis tax!

16% employers tax for salaries in access of € 150.000

Recent news of Blue Clue

16% employers levy for salaries in access of € 150.000

In the 2013 Budget Agreement a one-time employer levy of 16% is due on wages (including bonuses, benefit in kind, et cetera) that exceed € 150,000 in 2012. The levy is also applicable to employees who are shareholder of the employer as well.

Read more: 16% employers tax for salaries in access of € 150.000

Submit your EU VAT refund request before October 1, 2012

Recent news of Blue Clue

Submit your refund request for VAT paid in other EU Member States

Have you paid VAT in other EU Member States in 2011 than you can reclaim this by submitting a refund request prior to October 1, 2012 and if you meet the conditions. For a whole year the threshold is € 50 per EU Member State. You can submit refund requests during the year after each quarter, if the refund exceeds € 400.

Read more: Submit your EU VAT refund request before October 1, 2012

Netherlands number 4 with highest income tax rate

Recent news of Blue Clue

Research KPMG 2011: Netherlands has fourth highest personal income tax rate

Although the Netherlands is attractive for businesses, the top rate for personal income tax is the fourth highest in the world.

Read more: Netherlands number 4 with highest income tax rate

Report on taxation of headquarters

Recent news of Blue Clue

Report on corporate taxation of headquarter services in Europe

VU University Amsterdam published this report, which provides insights into the current tax treatment of group headquarter (HQ) services in the Netherlands, Ireland, the United Kingdom and Switzerland. The study focuses on the taxation of holding companies, financing and treasury companies, research and development activities and the exploitation of intellectual property.

Read more: Report on taxation of headquarters

Inter-company financing: beware of non-deductible interest

Recent news of Blue Clue

Inter-company financing: non-deductible interest

Avoid that interest is not deductible by the debtor and is taxed at creditor. These are expensive loans. A recent decision made clear that repairing the loan terms retrospectively does not always work.

For complete text refer to the link.

Read more: Inter-company financing: beware of non-deductible interest

European Parliament wants Member States to change tax treaties and the EU to change the Parent-Subsidiary Directive and the Interests and Royalties Directive!

The European Parliament yesterday adopted a resolution whereby the European Parliament urges the European Commission and EU member states to take measures against tax fraud and tax evasion.

For example the European Parliament wants Member States to change their tax treaties and the EU to change the Parent-Subsidiary Directive and the Interest and Royalty Directive!

For complete text refer to the link.

Most notable of the resolution we find:

  • automatic exchange of information for taxation of savings;
  • an end to banking secrecy;
  • further agreements about this with Switzerland;
  • a common consolidated corporate tax base to combat tax fraud
  • stricter regulation of company registries;
  • stricter registration of registres of trusts;
  • change of the Parent-Subsidiary Directive and change of the Interests and Royalties Directive to combat tax evasion through hybrid financial instruments in the EU;
  • implementation of new and innovative strategies to combat VAT fraud in the EU
  • Member States revise their tax treaties insofar as they contribute to tax evasion and complicate effective withholding tax in certain Member States;
  • greater transparency and stricter controls to prevent the use of tax havens, which do not tax or use nominal rates, do not exchange information and where the legislative, legal or administrative provisions are not transparent.

Relevance to practice
It is a call only and not yet law, but it reflects a trend that for corporate and financial structures content, substance, material reality will become more and more important than it already is. Since ages the Netherlands concludes tax treaties to enhance doing business abroad and to avoid double taxation. The EU want the same for trade adn finance between Member States. The European parliament is now of the opinion that the rules have led to abuse. We are curious to what this call will lead and what the consequences will be for companies doing business in the EU.

Click for the entire source text adopted. Source: Resolution European Parliament P7_TA(2012)0137

Netherlands tax treaty overview per 1 October 2011

Netherlands tax treaty overview per 1 October 2011

The Netherlands has concluded tax treaties to avoid double taxation with numerous countries. The Netherlands has also concluded treaties to exchange tax information. This overview includes not only the tax treaties but also the other tax related treaties. The treaty overview is updated every quarter.

Netherlands tax treaty overview per 1 October 2011.pdf