From 1 January 2022 the reverse hybrid rule entered into force in the EU Member States, mainly impacting tax transparent partnerships that are resident in a Member State. In this...
17/05/2023
The International Comparative Legal Guide – Corporate Tax 2023 has been published and HVK Stevens provided the Dutch chapter of this year’s Guide. The chapter offers a...
05/01/2023
Update on Pillar 2 following the Dutch draft implementing bill of October 24, 2022. Introduction On December 22, 2021, the European Commission published a proposed Directive to...
21/12/2022
The legislative proposal to amend the tax regime for employee stock option rights has recently been adopted by the House of Representatives and will most likely come into effect...
04/11/2022
As of January 1, 2023, “digital” platform operators (hereafter: “platform“) are under DAC7 required to report certain data (e.g., turnover figures) to the...
05/10/2022
*Update* On 28 June 2022, the Dutch House of Representatives adopted the legislative amendment to the current stock option regime. This is an important step and very beneficial...
24/06/2022
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