ARTICLE · 22 MARCH 1995

Memorandum Regarding The Facility For Research And Development Work

KPMG Meijburg & Co

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NetherlandsTax

This is contribution number three by KPMG Meijburg & Co regarding the special Dutch tax incentives for research and development activities.

This article is most likely to be relevant for investments by multinationals in high-technology equipment, pharmaceutical products, etc.

On April 26, 1994, the Dutch Parliament approved a Bill regarding the facilitation of research and development activities (hereafter R&D). The Bill entered into force retroactively as of January 1, 1994. In addition it has been confirmed that the bill has been approved by the Commission of the European Union.
Below we shall give you a survey of the contents of the bill.

Which Entrepreneurs Are Eligible For The Facility?

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