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The Dutch Supreme Court issued two rulings that provide guidance on how to apply the Dutch dividend withholding tax exemption, more specifically the anti-abuse provisions therein.
Continue Reading Dutch Supreme Court Rules on Anti-Abuse in Dividend Withholding Tax Exemptions
New partnership rules set to take effect in 2025 may subject regulated funds using tax-transparent Dutch Commanditaire Vennootschap (CV) structures to Dutch corporate income tax (CIT) and dividend withholding tax
Continue Reading Tax Implications of New Dutch Partnership Rules: Your CV May Become Taxable
Per 1 January 2023, the Dutch RETT (real estate transfer tax) will increase from 8% to 10.4%. Transactions that close after 31 December 2022 will therefore be subject to a 2.4%
Continue Reading Provisional Closing Scheme: Beating the Dutch RETT Increase!
As of 1 January 2023, a set of tax changes will be implemented that may affect one’s Dutch tax position. In addition, changes starting in 2024 have also been announced.
Continue Reading RE-STRUC: Tax Changes as of 2023
On Budget Day, 21 September 2021 (Prinsjesdag), the Dutch Ministry of Finance presented its 2022 tax plan. For the proposed bills in this plan to have effect, they
Continue Reading Dutch Presented Tax Measures for 2022
On March 24, 2021, the Netherlands and Germany signed a protocol to amend the tax treaty between the two states (the Protocol). The tax treaty prevents, on the one
Continue Reading The Netherlands and Germany Amend Tax Treaty
On Budget Day, 15 September 2020, the Dutch Ministry of Finance presented its 2021 tax plan. For the proposed bills to have effect, they first must be approved by Parliament.
Continue Reading Dutch 2021 Tax Bill Presented