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Certain Dutch companies that seek benefits under a tax treaty with respect to their income must report that they meet certain minimum substance requirements.

On 1 July 2025, the Secretary of State for Finance submitted a letter to Parliament addressing alternative proposals regarding the current lucrative interest scheme (the "Letter").

Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt.

A new tax treaty between Japan and the Netherlands was signed in 2010.

Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag.

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).

The new double taxation treaty between Hong Kong SAR and the Netherlands ("DTA") signed in 2010 will take effect in the Netherlands from 1 January 2012 and in Hong Kong from 1 April 2012.

On 20 December 2011, the Dutch Senate has adopted the Tax Bill 2012.

On 20 December 2011, the Dutch Senate adopted the Tax Bill 2012. The maximum corporate income tax rate remains 25% and the participation exemption regime remains unchanged.

A Dutch court of appeal recently ruled that the Dutch fiscal unity regime is incompatible with the Netherlands/Israel double tax treaty.

Worldwide events can significantly impact business - this was the case in the Netherlands last year, and the effects will continue to play out in 2016.

The Dutch Ministry of Finance has issued an updated Decree providing crucial clarifications on the practical application of hybrid mismatch rules under ATAD2. These updates address key interpretative questions that have emerged in practice, particularly concerning the interaction with US tax regimes, capitalised acquisition costs, and cost-plus transfer pricing structures.

Substantial changes continue in the world of tax – especially international tax. These changes require corporates and financial institutions to rethink existing practices, and address legacy.

From 2018 the scope of the Dutch dividend withholding tax exemption is extended to shareholders resident in jurisdictions that have a tax treaty with the Netherlands.

The EU's Taxation Omnibus proposal aims to expand the Parent-Subsidiary Directive to include pension funds and eliminate minimum ownership thresholds, potentially removing significant tax obstacles for cross-border EU investments. Meanwhile, the Netherlands has introduced temporary relief measures for collective investment vehicles (FBIs) affected by recent tax classification reforms, providing a pragmatic solution for pension funds navigating new transparency requirements.

Dutch pension funds and taxable corporate investors face distinct tax considerations when structuring investments through Luxembourg funds. Understanding the Dutch tax classification rules for these vehicles is critical, as transparency requirements differ based on investor type and can significantly impact withholding tax entitlements and participation exemption eligibility.

Gone are the days when having some office space or a couple of employees in a jurisdiction counted as economic substance for your fund structure.