As follows from the 2025 Spring Memorandum, published today, the Dutch government is preparing legislation to make the tax treatment of stock options for employees of startups and scale-ups more attractive.
Gerard van der Linden and Axel Nielsen analysed the recent ORA judgment (ECLI:NL:HR:2024:706). This judgment changes the qualification of financial instruments such as SAFEs, convertible loans and AT1 instruments.
Here are the four main conclusions: Box 3 in violation [...]
The Dutch government (again) considers introducing a VAT revision period for services related to real estate.
The VanOlde team is looking forward to catching up with [...]
Yesterday was Budget Day in NL with several tax proposals [...]
Today was Budget Day in the Netherlands with the following [...]
Today, the Dutch State Secretary of Finance (SSF) announced his [...]
Very proud that our young tax boutique worked on this [...]
Today, the legislative proposal "Minimum Tax Law 2024" was presented to Parliament. The bill includes a joint and several liability for all group companies worldwide.