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On April 8, 2024 the Dutch Government opened a public consultation regarding proposed adjustments to the conditions to be met for the exemption of real estate transfer tax to apply in case of a legal demerger. More specifically amendments proposed to Article 5c of the Implementation Decree on Taxes on Legal Transactions. The consultation period runs from April 8, 2024 to May 6, 2024.
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On April 11, 2024 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Medina in the joined cases C‑555/22 P (United Kingdom of Great Britain and Northern Ireland versus the European Commission), C‑556/22 P (ITV plc versus the European Commission) and C‑564/22 P (LSEGH (Luxembourg) Ltd and London Stock Exchange Group Holdings (Italy) Ltd versus European Commission).
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Op 8 April 2024 heeft de Nederlandse overheid een consultatie geopend met betrekking tot aanpassing van de splitsingsvrijstelling in de overdrachtsbelasting, meer in het bijzonder een wijziging van artikel 5c van het Uitvoeringsbesluit belastingen van rechtsverkeer. De consultatieperiode loopt van 8 april 2024 tot 6 mei 2024.
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On April 5, 2024 the Irish Department of Finance opened a public consultation on a Strawman proposal to introduce a participation exemption for foreign dividends to the Irish corporation tax system. In this respect the Irish Department of Finance has published a so-called Feedback Statement. The consultation period runs from April 5, 2024 to the close of business on May 8, 2024.
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As you might have heard the so-called 30% Allowance is under fire in the Netherlands. As commissioned by the Dutch Ministry of Finance in this respect, SEO Amsterdam Economics is evaluating the facilities to reimburse extraterritorial costs incurred by employees that came from abroad. On March 26, 2024 SEO Amsterdam Economics released 2 questionnaires (1 for employers and 1 for employees) that will be used to evaluate, not only the Dutch 30% Allowance, but also the possibility to tax exempt reimburse extraterritorial costs that are actually incurred by an employee that has come from abroad. The questionnaires can be completed until at the latest Sunday April 14, 2024.
