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ARTICLE · 17 JANUARY 2025

Most Relevant Changes Of Dutch Tax Legislation

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This alert discusses the most relevant changes in Dutch tax legislation applicable per 1 January 2025 and upcoming years...

NetherlandsTax
IJsbrand Uljée
IJsbrand Uljée
Jitze de Beer
Jitze de Beer
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This alert discusses the most relevant changes in Dutch tax legislation applicable per 1 January 2025 and upcoming years, with a focus on rules relevant for cross border corporate structures and internationally oriented companies.

We already informed you about the proposed legislative changes for the occasion of Budget Day by way of our tax alert dated
18 September 2024. Besides the proposals in connection with Budget Day, also other changes which are relevant for corporate income taxpayers involved in cross border corporate structures entered into effect on 1 January 2025, such as the amendments in the tax classification (opaque or transparent) rules for domestic and foreign legal entities, the abolition of partial foreign taxpayer regime and real estate transfer tax exemption in share transactions and changes to special tax regimes (VBI and FBI regime). Also, certain other legislative proposals are summarized which entered into force on 1 January 2025 or are

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