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Wet DBA

Wet DBA – Working as self-employed professional in the Netherlands: employee or independent? New rules in 2016 regarding the status of contractors (old VAR – new Wet DBA) As of May 1st, 2016 new Dutch regulations are in force marking the end of VAR...

Fiscal qualification of fundings ruled by the Supreme court

Fiscal qualification of fundings Regarding the Dutch participation exemption the Supreme Court ruled lately about two cases regarding the fiscal qualification of a funding as debt or capital. In order that the Dutch participation exemption is applicable it is...