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Wetsvoorstel tegen excessief lenen bij de eigen vennootschap

Op Prinsjesdag heeft het kabinet maatregelen aangekondigd tegen dga’s met ‘excessieve’ schulden bij hun vennootschap. De maatregel komt erop neer dat er een extra heffing komt op schulden van de dga aan de eigen vennootschap boven de € 500.000. Dit plan is nu vormgegeven in een wetsvoorstel waardoor de contouren eindelijk duidelijker worden. Het  wetsvoorstel is ter consultatie gepubliceerd en kan dus nog aanzienlijk wijzigen. Toch geven we u graag nu al een update van hoe de huidige plannen van de wetgever eruitzien en waar u als dga aan toe bent. Download

This publication is unfortunately only available in Dutch

This publication is unfortunately only available in Dutch

REPARATION OF THE DUTCH FISCAL UNITY REGIME ANNOUNCED

The Dutch State Secretary for Finance has announced repairs of corporate income tax- and dividend withholding tax law with regard to the Dutch Fiscal Unity Regime.

DOING BUSINESS IN THE NETHERLANDS 2018

Doing Business in the Netherlands is published by Govers Accountants / Advisors as a member of the UHY network. The purpose of this detailed manual is to guide you through the investment environment in the Netherlands. This Doing Business guide offers practical information about the Netherlands as well as information on how to set up a business, adopting the ideal legal form, various subsidy schemes, the Dutch tax system, labour law and much, much more. For more detailed information, please do not hesitate to contact your personal UHY consultant.

IMPLEMENTATION OF THE UBO-REGISTER IN THE NETHERLANDS

On March 31, 2017 the Dutch draft legislative proposal on the implementation of the ‘UBO-register’ (“the proposal”) has been presented for consultation. The UBO-register will include information on the ultimate beneficial owners (“UBOs”) of – both small and big – companies and legal entities and is intended to prevent financial and economic crime and promote legal certainty.

NEW DUTCH TRANSFER PRICING REQUIREMENTS

As per January 2016, the Netherlands introduced new legislation regarding the so-called three-tiered approach to transfer pricing documentation.The new transfer pricing regulations entail an obligation for additional documentation for Dutch taxpayers that are part of a multinational enterprise (MNE) group with a consolidated turnover as from € 50 million.