Netherlands

On 23 October 2026, the Hague Court of Appeal issued a landmark ruling clarifying that the Dutch tax court (belastingrechter) lacks jurisdiction to adjudicate entitlement to rent subsidy (huurtoeslag) within a proceeding concerning an income tax assessment (IB/PVV). The case centered on a taxpayer challenging an income tax assessment while simultaneously seeking a determination on

On 23 October 2026, the Dutch Supreme Court delivered a significant ruling on the VAT treatment of home office rentals. The Court held that while exclusive business use is not a strict requirement for VAT-taxable rental of a workspace, any actual residential use—no matter how limited—prevents the application of VAT to the rental. This decision

On 23 October 2026, the Dutch Supreme Court referred prejudicial questions to the Court of Justice of the European Union (CJEU) concerning the social security coverage of a Rhine boatman employed by two different employers on the same vessel. The central issue is the interpretation of the Rhine Boatmen Convention (Rijnvarendenovereenkomst) and its interaction with

On 23 October 2026, the District Court of Zeeland-West-Brabant ruled that the Netherlands retains the right to tax pension benefits paid by Nationale-Nederlanden to a resident taxpayer. The taxpayer argued that the pension accrual was not fiscally facilitated in the Netherlands, implying exemption under the relevant tax treaty. The Court found the taxpayer’s evidence insufficient

On 22 October 2026, the Dutch Tax and Customs Administration (Belastingdienst) announced a significant expansion of its “Overzicht betalen en ontvangen” (Overview of Payments and Receipts) digital portal to include corporate income tax (vennootschapsbelasting) payment information. This development marks a further step in the creation of a centralized digital environment where citizens, entrepreneurs, and tax

On 20 October 2026, the CFE (Fiscal Committee of Europe) released an official Opinion Statement addressing the compatibility of national real estate transfer tax rules with EU law, specifically where member states treat acquisitions of shares in property-owning companies as transfers of the underlying immovable property. This statement arises from ongoing disputes regarding the application

On 20 October 2026, the CFE published its weekly Tax Top 5 newsletter for the week ending 19 October 2026, curating the most significant European tax developments for practitioners. This edition covers updates on the OECD Pillar Two implementation across EU member states, the European Commission’s proposed directive on faster administrative cooperation (DAC8) for crypto-assets,

On 20 October 2026, the NOB (Dutch Association of Tax Advisers) published a new dilemma in its DilemmApp addressing the practical and legal challenges surrounding the use of powers of attorney (volmacht) by tax advisers representing clients before the Dutch Tax and Customs Administration (Belastingdienst). The dilemma explores scenarios where a client grants a broad

On 16 October 2026, the NOB released a special three-episode series of its PoortPraat podcast dedicated to the Dutch Tax Plan 2027 (Pakket Belastingplan 2027) and the accompanying Tax Omnibus bill. Hosted by Arco Bobeldijk, Chair of the Legislative Proposals Committee, the episodes feature discussions with tax policy experts, representatives from the Ministry of Finance,

On 13 October 2026, the Dutch Tax and Customs Administration (Belastingdienst) announced the migration of its target group websites (doelgroepensites) to a new centralized digital platform. This move aims to improve user experience and streamline communication for specific taxpayer segments, including entrepreneurs, employers, and tax advisers. The announcement warns that taxpayers experiencing difficulties with the