Covid-19 restricts the ability of a corporate taxpayer to meet substance requirements that are necessary to secure its tax residency position, for example the organizing and attending of physical board meetings in the Netherlands, Luxembourg or elsewhere has become challenging in these times.
On 20 September 2022 on the occasion of Budget Day the Dutch government presented it's 2023 Tax Package. We already informed you about the expected changes
The Dutch coalition government recently agreed on its 2023 budget that will be officially announced for the occasion of Budget Day on 20 September next.
In BUREN's ESG webinar, our Corporate, Banking & Finance and Tax teams will give you more insight into the impact of ESG