This new legislation is in force as from 1 January 2022 and may affect both existing and new cross-border situations involving the Netherlands. The contribution discusses the background of the legislation, the changes it brings, attention points and observations, as well as expectations for the future.

Please find below the contribution (in Dutch) as published in edition 465 of the magazine ‘Fiscoloog Internationaal’ (pages 1 to 3) that can also be found on the website of this magazine. In addition, the contribution was translated to French and published in edition 464 of 'le Fiscologue International' (pages 1 to 3). 

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Fiscoloog Internationaal (NL)
Le Fiscologue International (FR)