- Details
On May 22, 2025 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Campos Sánchez-Bordona in Case C‑321/24, BC versus SCP Attal et Associés, ECLI:EU:C:2025:376, was published.
- Details
On May 13, 2025 on the website of the Dutch tax authorities a very interesting, and, at least for us, an also surprising, position paper of the Knowledge Group dividend withholding tax and withholding taxes of the Dutch tax authorities was published (KG:024:2025:4). In this position paper the Knowledge Group has answered a question about the application of the withholding exemption under Article 4, Paragraph 2, of the Dutch Dividend Withholding Tax (Hereinafter: the DDWT) Act in the event that a dividend is distributed and that dividend is not eligible for treaty benefits.
- Details
On May 9, 2025 the OECD released a consolidated version of the Commentary to the Global Anti-Base Erosion Model Rules.
- Details
In the Dutch State Gazette of May 9, 2025 a Memorandum of Understanding as concluded by the Dutch and German Ministries of Finance that was issued on the occasion of the signing of the Protocol amending the Convention of April 12, 2012 between the Federal Republic of Germany and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income as amended by the Protocol of January 11, 2016 and the Protocol of March 24 2021, on April 14, 2025 was published.
- Details
Council Directive (EU) 2025/872 of 14 April 2025 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 9) has been published in the Official Journal of the European Union of May 6, 2025. The Directive will enter into force on May 7, 2025. Consequently Member States will have to adopt and publish by December 31, 2025 the laws, regulations and administrative provisions necessary to comply with this directive. The first top-up tax reporting is due by June 30, 2026. Countries opting to delay the implementation of the Pillar 2 Directive are still required to transpose DAC 9 by the same deadline.
Read more: The DAC9 Directive has been published in the Official Journal of the European Union
- Details
A Protocol amending the existing Convention between the Kingdom of the Netherlands and the Federal Republic of Germany for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income as concluded in Berlin on April 12, 2012 as amended by the Protocol of March of 24, 2021 has been published in the Dutch Treaty Gazette of May 1, 2025. The text of the Protocol was published in both the Dutch and the German language.
