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ARTICLE · 28 OCTOBER 2024

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 2024 and upcoming years, with a focus on rules relevant for cross border corporate structures...

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 2024 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 alerts dated
20 September 2023, 31 October 2023, 3 November 2023 and
21 December 2023. Besides the proposals sent on Budget Day, also other changes which are relevant for CIT payers involved in cross border corporate structures entered into effect on 1 January 2024, such as the increase of the scope of the conditional withholding tax (CWT) to distributions (e.g. dividends) and the applicability of CWT to recipients having a tax presence in certain tax treaty jurisdictions. Also, certain other legislative proposals are summarized which entered into force on 1 January 2024 or are expected to enter into force from1 January 2025

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