On 20 October 2025, the Dutch Ministry of Finance launched a public consultation on a legislative proposal to amend the tax rules applicable to cross-border conversions.

A recently published Royal Decree formalised the entry into force date of the revised Dutch corporate income tax loss relief rules at 1 January 2022.

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.

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds' may under certain conditions also encompass tax-compliance services, ...

In June of 2018, The Parliament of Curaçao has approved new legislation that has made significant changes in the General Ordinance on National Taxation, the Profit Tax Ordinance 1940 and the National Ordinance.

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.

On July 1, 2020 the reporting obligations under the new mandatory disclosure rules will come into force in the Netherlands.

The Netherlands has introduced new tax classification rules for investment entities, creating potential compliance challenges for fiscal investment institutions (FBIs) regarding profit distribution and financing limitations. A temporary seven-year approval now allows FBIs to maintain their previous treatment of certain interests that became transparent under the 2025 reforms, providing crucial relief for existing fund structures.

As businesses implement COVID-19 recovery plans, the podcast team provide some practical suggestions of where to find cash flow opportunities through VAT.

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.

P2 applies to MNE groups with annual revenues of at least € 750M (the ‘Revenue Threshold'). An MNE group consists of entities that the ultimate parent entity (‘UPE')...

On 27 February 2026, the Dutch Supreme Court ruled that the legal presumption contained in the anti-abuse rule for the legal demerger roll-over facility for Dutch corporate...

Global accounting and tax regulators have been making moves towards uniformity and harmonisation.

Is setting up a SSC the right move for your company? Here are some key factors to consider.

An employer may, under certain circumstances, be required to notify an employee of a change in regulations that is relevant to the employee's tax position. This was ruled by the Supreme Court on 22 September 2023.

From 1 January 2020, the amount of the unemployment insurance contribution (hereinafter: ''WW-premium'')...

The Wennink report sounds a clear alarm: the Netherlands is losing ground in the global competition for talent. In this article from our series on the Wennink report, we examine the fiscal expat regime...

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