On 16 November 2020, the Dutch government published a protocol to amend the “Convention between the Kingdom of the Netherlands and the Republic of Poland for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance.” This followed the signing of the Protocol on 29 October 2020 in which the intentions of the countries were agreed upon. The Protocol will come into force when both Contracting…

A legislative proposal to amend the Temporary Act COVID-19 was adopted by the Dutch parliament on 12 November 2020, and adopted by the Dutch Senate on 24 November 2020. The proposal (the COVID-19 Amendment Act) will enter into force shortly and remain in effect until 1 February 2021. This GT Alert summarizes the measures included in COVID-19 Amendment Act Chapter 2 (Temporary measures for the stay on recovery measures COVID-19). Continue reading the full GT …

One of the few firms which has avoided any across-the-board layoffs and compensation reductions for its lawyers and staff at all levels during the COVID-19 pandemic, but has nonetheless found important opportunities in change, is Greenberg Traurig, LLP. The 2,200-lawyer global giant has 40 offices: 30 across the United States, where it has the largest number of American lawyers, and 10 outside the United States, including approximately 350 lawyers in five key offices across Europe. Today,…

Cameratoezicht wordt veelvuldig toegepast op de openbare weg, bijvoorbeeld bij zero emissie zones, milieuzones en via Intelligent Acces. Intelligent Acces richt zich op het op een slimme manier toegang verlenen en het digitaal managen van verkeer in steden. Belangrijk bij de inzet van cameratoezicht zijn regels op het gebied van privacy en wetgeving. Onze advocaat Marijn Bodelier heeft veel ervaring met advisering over handhaving en privacy. Op dinsdag 27 oktober jl. heeft hij samen…

On Oct. 6, 2020, the U.S. Department of Energy’s Office of Energy Efficiency and Renewable Energy (EERE) and the Dutch Ministry of Economic Affairs and Climate Policy (Ministerie van Economische Zaken en Klimaat) issued a statement of intent. The governments aim to jointly stimulate future hydrogen research & development and demonstration activities. Hydrogen has caught the eye of governments and companies around the world. Through the H2@Scale program, for example, the U.S. government…

In general, a taxable person is entitled to deduct VAT paid on goods or services insofar as those goods and services are used for their VAT taxable transactions. For the taxable person to determine the extent of deductible VAT, there must be a direct and immediate link between the purchased goods and services, and their (taxable) transactions at a later stage. In practice it can occur that certain purchased services also accrue to third parties.…

On Budget Day, 15 September 2020, a number of tax measures were published in the Dutch 2021 Tax Plan that could have an impact on real estate investments in the Netherlands. The proposed bills include some important changes in respect of real estate transfer tax (RETT), corporate income tax (CIT), Box III, and the landlord levy. The various proposals will have effect as of 1 January 2021, with some beginning 1 January 2022, if approved…