— 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
— 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
— 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
— The European Committee has approved to prolong three elements of the Dutch tonnage tax regime up to 31 December 2028. These elements are additions to the tonnage tax regime, as is allowed within the European Union under the state aid rules. These measures were approved in 2009 and 2010 for a period of 10 years … Continued
— We would like to present a tax proposition for ship-owning companies using the Curacao tonnage tax system and the Dutch participation exemption. The structure combines a Dutch holding company with an subsidiary on Curacao. Both The Netherlands and Curacao have tonnage tax regimes. Under such regime the actual profit is not taxed, but the taxable … Continued
— We are proud to be a sponsor of the WISTA 2017 International Conference “Future-Proof Maritime Solutions”. Over 180 participants already registered. For more information on the conference please see www.wista2017international.com.
— On 10 July 2017, the Dutch government published the consultation document for implementation of the Anti Tax Avoidance Directive (ATAD1). The document outlines the potential changes to Dutch law based on ATAD1, which mainly concerns earning stripping and controlled foreign corporations. The consultation document is open for comments until 21 August 2017. Implementation of ATAD1 … Continued