233 results found

Advocate General (AG) Koopman has advised the Supreme Court to declare the Decree on Tax and Collection Interest (the Decree) non-binding. If followed, the AG's reasoning could lead to a reduction in applicable tax...

The European real estate market has experienced a sharp correction over the past years, which was fuelled in the Netherlands by (amongst others) tax legislation. Examples in this respect are the

On 25 April 2025, the Dutch Supreme Court (Supreme Court) issued two landmark decisions on certain anti-abuse rules relevant for non-Dutch...

On 8 October 2021, 136 out of 140 members of the OECD/G20 Inclusive Framework officially agreed on certain key parameters to reallocate some taxing rights to market jurisdictions ("Pillar One")

El gobierno neerlandés de coalición ha acordado recientemente actualizar los presupuestos para 2025 y años posteriores. El presupuesto final para 2026 será anunciado oficialmente con motivo...

The Tax Bill provides an incentive for international groups with operations in the Netherlands to investigate whether a(n) (extended) fiscal unity is available and beneficial.

In June, we published our annual Global Business Complexity Index (GBCI) report which provides an authoritative overview of the complexity of establishing and operating businesses around the world.

The current Dutch tax classification rules for Dutch and foreign entities (such as partnerships) are quite unique and therefore deviate from international standards.

Alongside all international tax developments affecting the Dutch tax system now and in the (near) future, we are currently heading to Budget Day 2021.

The Dutch Supreme Court issued two rulings that provide guidance on how to apply the Dutch dividend withholding tax exemption, more specifically the anti-abuse provisions therein.

On 25 February 2026, the Dutch tax authorities published two Knowledge Group positions on the tax treatment of foreign pension funds.

The world is changing, and we witness this every day—the way in which we do business today is far away from anything we could have imagined even 10 years ago

On 17 October 2013, NautaDutilh's Tax and Employment teams will organise a client seminar on, amongst other topics, the tax and social security consequences of BYOD plans.

On September 19, 2023, two legislative proposals were published that affect the Dutch tax qualification of certain legal entities. These are the "Act on adjustment of funds for joint account...

On 2 July 2025, the European Commission published a recommendation to guide EU Member States in designing tax incentives that support clean industrial investment.

The Tax Bills include amendments to implement the anti-hybrid rule and the general anti-abuse rule (GAAR) as introduced in the EU Parent Subsidiary Directive (PSD).