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| COVID support package – an update |
| If your organisation received COVID support under Dutch government schemes such as the Reimbursement of Fixed Costs (TVL) scheme or the Temporary Emergency Bridging Measure for Sustained Employment (NOW) or if you were granted a special payment holiday, you need to make sure that you meet the upcoming deadlines for the final settlement of the grants and/or for resumption of your tax payment obligations. We would be happy to tell you about all the ins and outs. |
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| International VAT – OSS scheme |
| If you engage in distance sales from an EU country other than the Netherlands to private individuals based in the Netherlands, you have been able to comply with your VAT obligations in the Netherlands by using the One Stop Shop (OSS) portal since 1 July 2021. You are expected to file your OSS return with the tax authorities in your country of residence. The OSS scheme has the following advantages. |
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| Cross-border dividend distributions – what about dividend withholding tax? |
| Normally speaking, a Dutch company will withhold 15% dividend tax from any dividends it distributes. In some cases, a company may not be liable to this tax, for instance when the recipient company is exempt from dividend withholding tax and no abuse has been identified. Additional conditions apply to Dutch companies with a foreign holding company, i.e. that have a cross-border structure. |
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| Cross-border working from home |
| The COVID-19 pandemic forced many people to work from home for a long period of time and with that came a host of challenges. That said, there were major benefits too: people did not have to commute and their work-life balance improved. Many of them are reluctant to return to the office full-time and employers are happy to offer hybrid working as an additional employment benefit. Some employers are even letting their employees work from home full-time. |
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