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The Senate has treated the approval bill concerning the DOUBLE tax treaty between the Kingdom of the Netherlands, for the benefit of Curaçao, and Malta during a plenary session on July 9th, 2024. The main features of the double tax treaty are outlined in the article.
At the request of the Association of Tax Advisors, the Tax Department has decided to give taxpayers a bit more time due to the introduction of the new digital form. The final date for submitting the final profit tax return for the year 2023 and paying the tax due has been extended to July 31st, 2024 (originally July 1st, 2024).
On June 8th, 2024, the National Decree related to the registration of the Ultimate Beneficial Owner (“UBO”), known in Dutch as "Landsbesluit UBO-registratie," entered into force.