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On 24 November 2016, a group of over 100 jurisdictions decided on a Multilateral Instrument (MLI) that will modify the application of existing bilateral tax...

The 2026 EU-India Free Trade Agreement, combined with the long-standing Netherlands-India tax treaty, has created unprecedented opportunities for Indian companies seeking to establish operations in Europe. This comprehensive analysis examines how these two legal instruments work together to reduce trade barriers, lower tax burdens, and provide strategic advantages for Indian businesses entering the European market through the Netherlands.

On January 18, 2019, the Dutch Supreme Court ruled in favor of a South African company that claimed a refund of 5 percent Dutch dividend withholding tax based on the most favored nation clause in the South Africa – Netherlands tax treaty.

On Budget Day 2024, 17 September 2024, the Dutch government presented the 2025 Tax Package to the House of Representatives. The Cover Letter of the 2025 Tax Package (Cover Letter) indicates that not all tax...

On March 5, 2019, the Upper House (Eerste Kamer) of the Dutch parliament approved the Multilateral Convention to implement tax treaty-related measures to combat base erosion

As most people know, the Netherlands is one of the few countries that does not charge a withholding tax on outgoing royalty payments.

The 2026 EU-India Free Trade Agreement, combined with the longstanding Netherlands-India tax treaty, creates unprecedented opportunities for Indian companies seeking European market access. Understanding the legal framework for investment structuring, M&A transactions, trade compliance, intellectual property protection, and tax planning is essential for Indian businesses establishing operations in the Netherlands.

The 2025 Update to the OECD Model Treaty has been released with changes being introduced to Article 25 on MAPs and its Commentary, as well as to the Commentaries on Article 5...

A financial contribution for EU companies has been included in the latest EU Own Resources proposal published by the European Commission on 16 July 2025.

On December 22, 2021 the European Commission published a legislative proposal to prevent the misuse of shell entities for tax purposes ("Proposal"). The Proposal is part of a wider ambitious agenda to combat tax avoidance and tax evasion.

On 19 December 2017, the Dutch Senate adopted the 2018 Tax Bill as part of the 2018 State's Budget. Hereafter we will describe the main amendments to the Dutch tax laws.

We are pleased to present you our annual year-end tax bulletin summarising the most relevant current tax developments in the Netherlands, Belgium, Luxembourg and Switzerland.

The European Commission's Tax Simplification Package proposes sweeping reforms to EU direct tax directives, promising to cut business compliance costs by EUR 8 billion annually. The draft Omnibus Directive would eliminate minimum holding requirements for withholding tax relief, ease interest deduction limitations, and introduce an EU-wide R&D allowance. With negotiations targeting conclusion in Q4 2027 and implementation by 2029, these changes could fundamentally reshape cross-border taxation for companies

Recently, the Court of Appeal of 's-Hertogenbosch ruled that income from shares qualifying as a directly held lucrative interest should be treated as dividend or capital gains income for tax treaty purposes...

The Dutch government's Tax Plans 2027 introduce a new refund mechanism allowing pension funds and other Dutch investors to reclaim dividend withholding tax when investing in Dutch companies through foreign investment funds. This addresses a longstanding disparity in treatment compared to investments made through domestic fiscal investment institutions, while further amendments to the fund for joint account definition remain pending.

Due to travel and office restrictions imposed by various governments during the COVID-19 period, working from home became temporarily mandatory. Employees and employers have clearly...

The European Commission has proposed a comprehensive recast of the Directive on Administrative Cooperation, consolidating DAC1 through DAC9 into a single legal framework. This legislative initiative aims to streamline and strengthen the EU's administrative cooperation mechanisms in direct taxation, with significant implications for compliance frameworks across member states.