Tag Archives: tax

Coronavirus Disease 2019 (COVID-19) – Dutch Government Issues Emergency Measures for Employers and Entrepreneurs

On 17 March 2020, the Dutch government announced that exceptional economic measures must be taken in relation to the Coronavirus Disease (COVID-19) crisis. Part of the measures entail the withdrawal of the Reduction of Working Hours Scheme (werktijdverkortingsregeling). Under the Reduction of Working Hours Scheme, it was possible for employers to apply for a permit … Continue Reading

Nederlands rulingbeleid wordt aangepast

Eén van de pijlers van het Nederlandse “vestigingsklimaat” is van oudsher ons “rulingbeleid”: belastingbetalers kunnen onder bepaalde omstandigheden zekerheid vooraf verkrijgen over hun Nederlandse fiscale positie. Een rulingproces duurt relatief kort, zeker vergeleken met de ons omringende landen. Een Nederlandse ruling, zoals een Advance Tax Ruling (ATR) of een Advance Pricing Agreement (APA), geeft een … Continue Reading

Another Interest Deduction Limitation Rule in Dutch Corporate Income Tax Law

As part of global and European initiatives against tax avoidance, all EU member states are required to incorporate the EU Anti-Tax Avoidance Directive (ATAD) into domestic tax law no later than 1 January 2019. ATAD contains a number of rules in the areas of interest deduction, exit taxation, general anti-abuse, and controlled foreign companies. A … Continue Reading

Dutch State Secretary Announces Additional Substance Requirements for Certain Dutch Resident Entities

In addition to existing global, European, and national initiatives against tax avoidance, the Dutch Ministry of Finance earlier this year announced the introduction of two additional substance requirements in a policy letter on tackling tax avoidance and tax evasion. The additional substance requirements would apply to Dutch resident entities to obtain an advance tax ruling … Continue Reading