Dutch Tax Plan 2022

The Dutch government launches its plans for the coming year. Below we outlined the main corporate tax proposals for 2022. Corporate income tax rate: The lower bracket of the corporate income tax rate will increase to EUR 395,000 in 2022 (instead of EUR 245,000 in 2021). As a result, profits up to EUR 395,000 will … Continued

Statement on the Two-Pillar Approach by the OECD/G20 Inclusive Framework on BEPS

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting has agreed a two-pillar solution to address the tax challenges arising from the digitalisation of the economy. Pillar 1 Applies to multinational enterprises (MNEs) with global turnover above EUR 20 billion and profitability above 10% (i.e. profit before tax/revenue). For in-scope MNEs, between 20-30% of … Continued

We would like to introduce our new associate partner Ms. Gülsev Yıldızturan

We are excited to announce that Ms. Gülsev Yıldızturan has joined C&B More since April 2021. We are growing rapidly and Gülsev will be expanding our international tax services! We are delighted to welcome Ms. Gülsev Yıldızturan since her 10 years of experience in international tax planning will help drive C&B More forward. Gülsev obtained … Continued

Tax update: Dutch tonnage tax regime | national flag exemption 2021

One of the conditions that should be met to qualify for the favourable Dutch tonnage regime is the so-called flag requirement. In short, to qualify for the Dutch tonnage tax regime, a vessel should fly an EU/EEA flag. There are three exemptions to this flag requirement, one being a national exemption of which the (non-)application … Continued

UPDATE: Deferral of payment without third-party expert proof!

Earlier this week we wrote about support measures related to the corona virus. One of the measures is to obtain deferral of various taxes. This was subject to the condition that a so-called third expert statement had to be submitted within four weeks (after application). It is now known that this statement is no longer … Continued

Extensive fiscal and economic measures due to the corona virus

On Tuesday 17 March, the cabinet announced an extra package of fiscal and economic measures. These support measures are mainly aimed at Dutch entrepreneurs and self-employed persons. In this way, the cabinet is trying to prevent companies from going bankrupt and employees being hit hard financially. The most notable measures are the temporary scheme for … Continued

Tax plan 2020: changes to tonnage scheme

The European Commission has recently approved the extension of the application of the tonnage scheme for (i) large ships, (ii) so-called service ships and (iii) ship management. On the condition that the Netherlands tightens the tonnage scheme as of 1 January 2020 for (i) time or travel charter, (ii) the flag requirement and (iii) so-called … Continued

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