On January 24, 2023, a Decree of the Secretary of State for Finance was published in the Dutch State Gazette. In the Decree, the Secretary of State clarifies and limits the scope of the anti-abuse legislation as laid down in Article 8bd of the Dutch Corporate Income Tax (DCIT) Act. (Decree of January 11, 2023, nr. 2022-322315). The Decree entered into force on January 25, 2023.


Article 8bd contains anti-abuse legislation that sees on certain transactions and restructurings which involve a Dutch payer and foreign entities that are either subjectively exempt from a tax on profits, or that are established in a jurisdiction where they are not subject to a tax on profits.

On January 26, 2023 the European Commission published the key decisions of the January 2023 infringements package. The key decisions published includes a letter of formal notice that was sent to Spain requesting Spain to implement properly the new EU tax dispute resolution mechanism.

Op 24 januari 2023 is in de Staatscourant een besluit van de Staatssecretaris van Financiën van 11 januari 2023 gepubliceerd. In dit besluit verduidelijkt de Staatssecretaris de de reikwijdte van artikel 8bd Wet op de vennootschapsbelasting 1969 (Wet Vpb). Een Besluit dat ik even moet laten bezinken omdat ik me afvraag of dat het de deur naar bepaalde misbruikstructuren niet wagenwijd openzet?

On December 22, 2021, the European Commission released a proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU. This so-called “Unshell proposal” should ensure that entities in the European Union that have no or minimal economic activity are unable to benefit from any tax advantages and do not place any financial burden on taxpayers. On January 17, 2023 the European Parliament approved the Commission proposal as amended and called on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union. In this article we will discuss some of the amendments as proposed by the European Parliament.

Op 13 januari 2023 is op de website van de Rechtspraak een heel interessante conclusie van Advocaat-Generaal Wattel gepubliceerd . (Zaaknummer: 22/02127, ECLI:PHR:C:2022:1171). Deze zaak gaat over de reikwijdte van de vrijstelling voor aflopende deelnemingen in art. 13(16) Wet op de vennootschapsbelasting (Wet Vpb).

What do companies like Unilever, DSM, Shell, Flow Traders and Boskalis have in common? All of them either already have moved their headquarters from the Netherlands to a country outside the EU, have decided to do so, or are considering to do so.

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