Share on LinkedInShare on LinkedIn

ARTICLE · 21 SEPTEMBER 2018

Tax Plan 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 September 18, 2018 the Dutch government released the Budget 2019 containing its Tax Plan 2019 with certain amendments to Dutch tax law.

NetherlandsTax

On September 18, 2018 the Dutch government released the Budget 2019 containing its Tax Plan 2019 with certain amendments to Dutch tax law. Please find the highlights below:

Corporate Income Tax

Reduction of Tax Rates

The corporate income tax rate currently amounts to 20% for the first €200,000 of profit and 25% for the profit exceeding €200,000. The legislative proposal includes reduction of the rates as follows:

Year  First €200.000   > €200.000
 2019  19%  24.3%
 2020  17.5%  23.9%
 2021  16%  22.25%

Controlled Foreign Company (CFC) Taxation

The legislative proposal for implementation of the EU Anti-Tax Avoidance Directive (ATAD) includes CFC legislation. This means that a Dutch company that directly or indirectly controls a foreign company (CFC) may be taxed on the undistributed income of the CFC. The rule will only apply to certain undistributed passive income earned by the CFC, if the CFC is a resident of

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