Like the Court of Appeal of The Hague, the Court of Appeal of Amsterdam also rules that the outcome of a Mutual Agreement Procedure does not have retroactive effect
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On June 3, 2025 we reported on 3 judgments of the Court of Appeal of The Hague on the relevance of the outcome of a Mutual Agreement Procedure for earlier years (See our article of June 3, 2025). These judgments regard the question whether for the financial years 2018 through 2020 under the Dutch-Brazilian DTA the tax sparing credit of Article 23, Paragraph 4, section a (a tax sparing credit of 25% applying to dividends as meant in Paragraph 2 of Article 10 of the Convention) or the tax sparing credit of Article 23, Paragraph 4, section b (a tax sparing credit of 20% applying to interest as meant in paragraph 2 of Article 11) applies to income that qualifies as juros sobre o capital próprio (Hereinafter: JCP) under Brazilian law? A JCP in the English Language is referred to as “Interest on Net Equity” (Hereinafter: IoNE) or as an “Allowance for corporate equity”.
The European parliament adopts a resolution proposing a simpler tax architecture to benefit EU firms and citizens
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On October 9, 2025 the European Parliament adopted a resolution containing suggestions for reforms to the tax architecture to boost competitiveness while continuing to address tax avoidance and evasion. A report, drafted by Michalis Hadjipantela, was debated on October 8, 2025 in plenary and adopted on October 9, 2025 by 499 votes in favour, 66 votes against and 53 abstentions. The resolution will feed into the ongoing legislative work on legislative simplification, more particularly a dedicated proposal of the European Commission that is expected in early 2026.
The European Council approved conclusions on the use of tax incentives to support clean technologies and industry
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On October 10, 2025 the European Council approved conclusions on the use of tax incentives to support clean technologies and industry as part of the EU’s clean industrial deal. The conclusions respond to a Commission recommendation on the topic, which was published on July 2, 2025.
The Dutch Government opened a public consultation on a Bill implementing the deemed supplier measures of the ViDA package
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On October 3, 2025 The Dutch Government opened a public consultation on the proposal for a Bill implementing the deemed supplier measures of the VAT in the Digital Age (ViDA) package. The bill implements Paragraphs 1, 2, 3, 4, 6, 10, and 14 of Article 3 of the ViDA Directive (Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age). The Consultation period runs from October 3, 2025 up to and including November 3, 2025.
The European Commission published its implementation strategy for the VAT in the Digital Age package
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On September 24, 2025 the European Commission released a document containing its implementation strategy for the VAT in the Digital Age (ViDA) package.
Kamerbrief digitaledienstenbelastingen
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Naar aanleiding van een gedane toezegging bij het commissiedebat Internationale Fiscaliteit van 3 juli 2025 heeft staatssecretaris Heijnen (Fiscaliteit, Belastingdienst en Douane) de Tweede Kamer op 23 september 2025 een brief gestuurd over relevante overwegingen die bij de invoering van een digitaledienstenbelasting (ook wel digital services tax of DST genoemd) aan de orde kunnen komen.
BEFIT tax base standard - The EP’s Monetary Affairs Committee adopts its position
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Although we somewhat thought and secretly hoped that the BEFIT (Business in Europe: Framework for Income Taxation) proposal had died a silent death, the European Parliament has issued a press release that on September 24, 2025 MEPs of the Monetary Affairs Committee adopted their position on proposed legislation establishing a common way for calculating the tax base of multinationals operating in the European Union.
The vote, held in the Economic and Monetary affairs committee, adopted the text spearheaded by Evelyn Regner by 33 votes in favour, 19 against and 5 abstentions. It should be noted that the MEPs made five notable changes to the European Commission’s proposals.
The OECD released a compilation of the 2025 Peer Review Reports on Country-by-Country Reporting
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On September 23, 2025 the OECD released a compilation of 2025 Peer Review Reports on Country-by-Country Reporting contained in the 2015 BEPS Action 13 Report. All members of the Inclusive Framework commit to implementing the BEPS Action 13 minimum standard and to participating in the peer review, on an equal footing. The peer review is a review of the legal and administrative framework put in place by a jurisdiction to implement the CbC reporting standard. In this article we focus on recommendations made to EU Member States, to the non-EU Members of the G7 and to certain Members of BRICS.
Het Bedrijfsfusiebesluit 2025 en het Besluit juridische afsplitsing 2025 zijn gepubliceerd in de Staatscourant van 24 september 2025
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In de Staatscourant van het Koninkrijk der Nederlanden van 24 september 2025 zijn 2 besluiten van de Staatssecretaris van Financiën gepubliceerd. Het betreft het Bedrijfsfusiebesluit 2025 en het Besluit juridische afsplitsing 2025. Beide besluiten zijn een actualisering van de eerdere besluiten uit 2022 en zullen op 25 september 2025 in werking treden.
The Federal Council adopted a dispatch regarding the exchange of information in the area of OECD minimum taxation
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During its meeting of September 12, 2025 the Swiss Federal Council adopted a dispatch on approving the basis under international law for the exchange of information in relation to the OECD minimum tax rate. In the future, it should be possible for the multinational enterprise (MNE) groups concerned to submit this information centrally in a single jurisdiction. On this basis, the jurisdictions participating in the exchange of information should be able to verify the plausibility of the tax calculations of MNE groups within the framework of the minimum tax rate. This proposal does not address national implementation.
The OECD released a report titled: “Revised BEPS Action 5 Transparency Framework on Tax Rulings”
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On September 8, 2025, three days later than initially announced, The OECD released a report titled: “Revised BEPS Action 5 Transparency Framework on Tax Rulings”.
The Dutch cabinet is looking into additional measures to tackle dividend stripping
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On June 27, 2025 the Dutch Secretary of State for Finances sent a letter to the Dutch Parliament. As of January 1, 2024, a number of measures to strengthen the approach to combating dividend stripping have come into effect in the Netherlands. In addition, the previous Dutch cabinet announced further research into possible additional measures against dividend stripping. With this letter, the Secretary of State provides the Parliament with a status update regarding this research and outlines the next steps.
The Canadian Government rescinds its digital services tax
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On June 29, 2025 the Canadian Department of Finance released a press release in which it announced that the Canadian Government rescinds its digital services tax to advance broader trade negotiations with the United States.
G7 statement on global minimum taxes / Pillar 2
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On June 28, 2025 a G7 statement on global minimum taxes was issued.
The Court of Appeal of The Hague ruled in 3 similar cases on the relevance of the outcome of a Mutual Agreement Procedure for earlier years
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On May 28, 2025 on the website of the Dutch Courts 3 judgments of the Court of Appeal of The Hague on the relevance of the outcome of a Mutual Agreement Procedure for earlier years. The judgments regard the question whether for the financial years 2018 through 2020 under the Dutch-Brazilian DTA the tax sparing credit of Article 23, Paragraph 4, section a (a tax sparing credit of 25% applying to dividends as meant in Paragraph 2 of Article 10 of the Convention) or the tax sparing credit of Article 23, Paragraph 4, section b (a tax sparing credit of 20% applying to interest as meant in paragraph 2 of Article 11) applies to income that qualifies as juros sobre o capital próprio (Hereinafter: JCP) under Brazilian law? A JCP in the English Language is referred to as “Interest on Net Equity” (Hereinafter: IoNE) or as an “Allowance for corporate equity”.
The opinion of the Advocate General in Case C‑321/24, Attal and Associés (Free movement of capital – Declaration of succession – Calculation of notary’s remuneration)
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On May 22, 2025 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Campos Sánchez-Bordona in Case C‑321/24, BC versus SCP Attal et Associés, ECLI:EU:C:2025:376, was published.
Position of the Dutch tax authorities on the application of the withholding exemption of the Dutch dividend withholding tax Act in cases the dividend is not eligible for treaty benefits
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On May 13, 2025 on the website of the Dutch tax authorities a very interesting, and, at least for us, an also surprising, position paper of the Knowledge Group dividend withholding tax and withholding taxes of the Dutch tax authorities was published (KG:024:2025:4). In this position paper the Knowledge Group has answered a question about the application of the withholding exemption under Article 4, Paragraph 2, of the Dutch Dividend Withholding Tax (Hereinafter: the DDWT) Act in the event that a dividend is distributed and that dividend is not eligible for treaty benefits.
The Inclusive Framework on BEPS released a consolidated version of the Commentary to the Global Anti-Base Erosion Model Rules
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On May 9, 2025 the OECD released a consolidated version of the Commentary to the Global Anti-Base Erosion Model Rules.
Memorandum of Understanding as concluded by the Dutch and German Ministries of Finance on their intend to continue their discussion on the tax consequence of teleworking by cross-border workers
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In the Dutch State Gazette of May 9, 2025 a Memorandum of Understanding as concluded by the Dutch and German Ministries of Finance that was issued on the occasion of the signing of the Protocol amending the Convention of April 12, 2012 between the Federal Republic of Germany and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income as amended by the Protocol of January 11, 2016 and the Protocol of March 24 2021, on April 14, 2025 was published.
