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ARTICLE · 21 JUNE 2016

Netherlands Proposes Modified Innovation Box Tax Regime

De Brauw Blackstone Westbroek
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The Dutch Ministry of Finance has launched a public consultation on the revision of the Dutch innovation box regime.

NetherlandsTax
Paul Sleurink
Paul Sleurink
Wiebe Dijkstra
Wiebe Dijkstra
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The Dutch Ministry of Finance has launched a public consultation on the revision of the Dutch innovation box regime. The main purpose is to bring the regime in line with the final report on action 5 of the OECD base erosion profit shifting (BEPS) project. If the revision is adopted in its current form, some profits will become ineligible for the Netherlands' lower innovation box tax rate, and some intangibles will no longer qualify for the regime. Interested stakeholders can submit their input or propose amendments to the draft bill until 19 June.

Background

The Dutch innovation regime was introduced in 2007 and amended in 2010 to create a more attractive research and development (R&D) environment in the Netherlands. Profits derived from intangibles that qualify for the innovation box regime are taxed at an effective 5% rate insofar as those benefits exceed the production costs of the intangibles. The regime represents a significant reduction of the tax rate,

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