You are here:
17 November 2020 / article

Year-end attention points

As the 2020 year-end is approaching rapidly, we prepared a checklist containing an overview of actions to be considered by multinationals with Dutch group entities before 1 January 2021. The suggested actions are relevant for Dutch corporate income tax and withholding tax purposes. Please contact your regular contact within Loyens & Loeff in case of queries.

Click here to download the pdf-version about 'Year-end attention points' or read it below.



Introduction web module

Introduction web module for assessment self-employed professionals and further postponement of enforcement by the Tax Authorities until 1 October 2021 read more

The parties’ intention is irrelevant

The Supreme Court confirmed that the parties’ intention plays a role in determining whether or not a contract qualifies as an employment contract. read more

ECJ settles dispute on VAT deduction abort costs

In its judgment of 12 November 2020 in the ‘Sonaecom’ case (C 42/19), the European Court of Justice (ECJ) ruled that a company can deduct VAT on abort costs,... read more