Share on LinkedInShare on LinkedIn

ARTICLE · 15 JANUARY 2019

Tax Alert January 2019

Dentons
Dentons
Contributor
Dentons

Dentons

The Firm Across over 80 countries, Dentons helps you grow, protect, operate and finance your...

View firm profile
Explore more from Dentons

On December 18, 2018 the Dutch Senate adopted the Tax Bill 2019 and the Bill implementing the European Union (EU) Anti-Tax Avoidance Directive (ATAD).

NetherlandsTax

On December 18, 2018 the Dutch Senate adopted the Tax Bill 2019 and the Bill implementing the European Union (EU) Anti-Tax Avoidance Directive (ATAD). These Bills came into force on January 1, 2019 and apply in general to tax years starting on or after January 1, 2019. Certain amendments will become effective at a later stage. Please find the highlights below:

1. Corporate Income Tax

Tax Rates

The corporate income tax rate for the tax years 2019, 2020 and 2021 will be as follows:

Year

First €200.000

> €200.000

2019

19%

25%

2020

16.5%

22.55%

2021

15%

20.5%

Controlled Foreign Company (CFC) Taxation

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Dentons is the world's first polycentric global law firm. A top 20 firm on the Acritas 2015 Global Elite Brand Index, the Firm is committed to challenging the status quo in delivering consistent and uncompromising quality and value in new and inventive ways. Driven to provide clients a competitive edge, and connected to the communities where its clients want to do business, Dentons knows that understanding local cultures is crucial to successfully completing a deal, resolving a dispute or solving a business challenge. Now the world's largest law firm, Dentons' global team builds agile, tailored solutions to meet the local, national and global needs of private and public clients of any size in more than 125 locations serving 50-plus countries. www.dentons.com.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

See more popular content from