On 16 July 2021, the Dutch Supreme Court published its long-awaited ruling in the Hunkemöller-case. The Supreme Court ruled in favour of denying the fiscal deduction of interest payments...

On Tuesday 19 September 2023 the Dutch Budget for 2024 will be presented. The Budget will contain twelve tax proposals, including the Tax Plan 2024. The most relevant tax measures for corporates...

Yesterday, the Dutch Ministry for Finance launched a public consultation on the tax treatment of so-called ‘lucrative interests' (i.e. the Dutch carried interest taxation rules)...

Last week a Dutch independent working group consisting of top public service officials released a comprehensive report...

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 October 15, the Dutch government published a letter containing a reconsideration of certain proposals that were published on Budget Day

The Dutch Tax Authorities will introduce a new approach to Horizontal Tax Monitoring (‘HTM') from 2020 onwards. The HTM method, a form of cooperative tax compliance applied in the Netherlands

Effective 1 January 2024, a number of changes to Dutch employment law has been implemented.

The ECJ confirms that supplies made between members of a VAT group are not subject to VAT. This ruling is a very welcome confirmation of the long-standing practice of disregarding activities...

The Dutch State Secretary of Finance has issued amended decrees on the Dutch tax treatment of limited partnerships (LPs) and funds for joint account (FGRs).

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

On 16 January 2026, the Dutch Supreme Court ruled that the 8% tax interest rate applicable to corporate income tax assessments is disproportionate and violates the principle of equality.

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.

The proposed limitation of the group finance company exemption has been revised and will be less radical.

Op 7 november 2024 is door de Rechtbank Noord-Nederland een uitspraak [verwijzing naar uitspraak] gedaan betreft de belastingrente die is berekend op een aanslag vennootschapsbelasting.

The Dutch Ministry of Finance has launched a public consultation about the revision of certain statutory limitations on the deductibility of interest for Dutch corporate income tax purposes.

The Dutch Ministry of Finance has launched a public consultation on the revision of the Dutch innovation box regime.

On 5 October 2021, the Dutch Ministry of Finance submitted a bill of amendment to parliament containing (i) a reparation of a Dutch Supreme Court...

New partnership rules set to take effect in 2025 may subject regulated funds using tax-transparent Dutch Commanditaire Vennootschap (CV) structures to Dutch corporate income tax (CIT) and dividend withholding tax (DWT).