The first part of a long-awaited modernization of the Dutch Competition Act 1997 has recently been finalized.

Leasing out real estate is as a main rule exempt from VAT. This means that the lessor cannot recover VAT on costs incurred, for example the VAT on renovation costs.

The European Commission is currently examining whether the Dutch system of tax rulings is fully compatible with EU state aid rules.

As outlined in our earlier Snippet, the ATAD3 proposal was introduced to combat tax abuse by ‘shell companies' – EU holding and financing companies perceived to lack sufficient substance (𝐒𝐡𝐞𝐥𝐥𝐬).

New Netherlands tax refund rules contain a significant development in the refund procedure for Dutch dividend withholding tax for certain non-residents.

Last Wednesday, four political parties reached a provisional agreement to form a government in the Netherlands.

Over the past few years, we have come across many clients in the crypto sector. With experience, it has become allot easier to ascertain the tax...

On 10 September 2024, the Court of Justice of the European Union (CJEU) sided with the European Commission and ruled that two Irish subsidiaries of the Apple group received unlawful State aid from Ireland.

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

The European Court has ruled that transfer pricing adjustments may be subject to VAT when they are contractually stipulated in an intra-group agreement.

Tax reform and law changes add to the complexity of keeping business operations compliant in the region.

If shares in a company are bought or sold, or if, for example, the profit-sharing rights attached to an existing shareholding are increased, it is important to determine whether transfer tax is due.

为应对新冠疫情，政府出台了哪些税务措施，助力企业渡过难关？自1月1日起，又有哪些法规变动？

In 2021, the Dutch Supreme Court (Hoge Raad) ruled that the deemed return system under Box 3 was contrary to European law.

The Dutch tax authorities (DTA) have published a knowledge group (KG) position (KG Position), which clarifies that the participation exemption...

Recent case law illustrates the need for companies to carefully consider the risk of interest deductions being disallowed if they use a related party debt to fund an acquisition through a Dutch holding company.

The Netherlands is about to depart from its tradition that no withholding tax is levied on royalties and interest payments. The background of this change in policy is that the government does no ...

The Netherlands recently proposed amendments to the Dutch DWT Act. The new legislation came into effect on 1 January 2018 and includes changes to the dividend withholding tax treatment of COOPs.

On 14 November 2024, the Dutch House of Representatives adopted the tax plans published by the Ministry of Finance on 17 September 2024 (Tax Plans 2025).