233 results found

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...

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...

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

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.

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.

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).

Employers most at risk of penalties are those that have already received multiple blue reminder letters.

Loyens & Loeff New York regularly posts 'Snippets' on a range of EU tax and legal topics. This is our latest Snippet on the impact of the Dutch conditional withholding tax on dividends...

As the Netherlands prepares for national elections on 29 October 2025, political parties face mounting budgetary challenges and complex policy priorities.

The Dutch transfer pricing mismatches legislation led to uncertainty on the Dutch tax consequences of contributions involving entities that are disregarded for US tax purposes and exempt entities.

Following the recent ECJ decisions in Miljoen, Société Général and X, the Dutch Supreme Court recently provided further guidance on how to calculate the Dutch dividend withholding tax refund...