Budget Day: Tax Plan 2025 and Upcoming Changes

The Dutch Minister of Finance presented the 2025 budget to the parliament on 17 September. A number of changes are anticipated as part of the Tax Plan 2025.   Some of the most significant proposed changes include: New group definition in the Withholding Tax Act;...

Updated Decree on VAT and Provision of Employees

The Dutch State Secretary of Finance recently published an updated decree on the VAT treatment of supply of staff. The decree includes clarifications on the situations in which the provision of personnel does not  result in VAT. In principle, the provision of labour...