Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 27 OCTOBER 2017

Tax Plan In Coalition Agreement Cabinet Rutte III (Dutch)

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

Op 10 oktober jl. presenteerde het kabinet Rutte III haar regeerakkoord voor de komende 4 jaar.

NetherlandsTax
Heico Reinoud
Heico Reinoud
Paul Halprin
Paul Halprin
Jurjen Bevers
Jurjen Bevers
Marnix Veldhuijzen
Marnix Veldhuijzen
Author LinkedIn connections

Fiscale aspecten van het regeerakkoord 2017 – 2021 voor bedrijfsleven

Op 10 oktober jl. presenteerde het kabinet Rutte III haar regeerakkoord voor de komende 4 jaar. Hierna bespreken wij de meest in het oog springende fiscale aspecten voor het internationale bedrijfsleven van het regeerakkoord.

Afschaffing dividendbelasting

Winstuitkeringen door bedrijven (o.a. BV's, NV's) zijn momenteel onderworpen aan 15% dividendbelasting. Voor in Nederland woonachtige beleggers is deze belasting een verrekenbare voorheffing van de inkomsten- of vennootschapsbelasting. Hierdoor brengt de heffing in binnenlandse situaties per saldo niets op, maar leidt wel tot administratieve lasten, zowel bij het bedrijfsleven als bij de overheid. Voor in het buitenland woonachtige beleggers is de dividendbelasting veelal eindheffing. Veel buitenlandse beleggingsfondsen voeren momenteel procedures tegen de overheid omdat sprake zou kunnen zijn van ongeoorloofde discriminatie ten opzichte van

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.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

OECD Releases New Pillar Two Guidance, Updated GIR And Framework For Legislative Reviews

The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

OECD Consultation On Chapter VII (Intra-Group Services): Submitted Comments And Key Considerations

The OECD's proposed revisions to Chapter VII of the Transfer Pricing Guidelines represent the most extensive rewrite of intra-group services guidance in years, introducing new requirements for accurate delineation, expanded benefit testing, and dedicated documentation standards. Loyens & Loeff's Transfer Pricing team has submitted detailed comments assessing whether these changes reduce compliance burdens or risk increasing double taxation for multinational enterprises.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

Dutch Tax Plan 2027

The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the
NetherlandsTax
A&O Shearman
A&O Shearman
Article

Dutch Public Country-by-country Reporting: Is Your Group Ready For The First Reports Due In 2026?

The Netherlands has introduced public country-by-country reporting requirements for large multinational groups with consolidated revenue above EUR 750 million. These new rules will make tax data publicly accessible through the Dutch trade register, allowing journalists, NGOs, investors and competitors to review tax information by jurisdiction. Groups with a calendar financial year must publish their first report by the end of 2026, covering the 2025 financial year.
NetherlandsTax
BUREN
BUREN
Article

Dutch Tax Plans 2027: a predictable package in a minority government setting

The Dutch government has unveiled its Tax Plans 2027, introducing significant changes for corporate taxpayers including retroactive implementation of the Side-by-Side package and modifications to participation exemption rules for foreign currency hedging. The proposals emphasize innovation through enhanced tax benefits for SMEs and improved treatment of employee share options in start-ups, though their adoption faces uncertainty given the government's lack of parliamentary majority.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

Budget Day 2026: Real Estate Update

The Dutch government has introduced several tax measures aimed at transforming the residential real estate market, including a reduction in transfer tax rates for investment properties and new subsidies for mid-rent housing development. These proposals seek to address housing shortages by improving investment conditions and facilitating cooperation between housing associations through targeted tax exemptions and enhanced borrowing capacity.
NetherlandsTax
Loyens & Loeff
Loyens & Loeff
Article

Intellectual Property Newsletter | June 2026

The June 2026 edition of Dentons Link Legal IP & Technology Newsletter examines the global intellectual property ecosystem's strong momentum, featuring record-high filings, AI-driven innovation surges, and pivotal rulings that reflect technological advancement and evolving regulatory priorities. From bizarre patent cases like motorized pasta forks to multimillion-dollar verdicts collapsed by procedural flaws, the newsletter explores landmark decisions in pharmaceutical patents, trademark enforcement, and AI
IndiaIntellectual Property
Dentons
Dentons