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The People's Republic of China and the Government of the Kingdom of the Netherlands signed a new double taxation treaty on 31 May 2013.

US multinational enterprises acquiring Dutch targets often file CTB elections to treat the target as a disregarded entity for US tax purposes, but this seemingly straightforward step can trigger complex Dutch tax implications. From anti-hybrid mismatch rules and transfer pricing considerations to dividend withholding tax exemption eligibility, the interaction between US and Dutch tax regimes requires careful navigation to avoid double taxation and ensure tax-neutral transactions.

You are a foreign company, starting or already having business operations in the Netherlands through a Dutch legal entity or an office or branch

A new double taxation treaty was signed by China and the Netherlands in May 2013 and has been in force since August 2014.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. The topic of this Snippet is the draft EU ATAD 3 directive (the 𝐃𝐢𝐫𝐞𝐜𝐭𝐢𝐯𝐞)...

On 26 October 2021, a bill of amendment to the pending bill of law for an exit tax for Dutch dividend withholding tax (DWT)...

The EU's FASTER Directive introduces a standardised digital framework to streamline withholding tax relief on cross-border portfolio income, replacing fragmented national procedures with automated processes. While focused on publicly traded shares and bonds, the directive holds particular relevance for European real estate investors who increasingly access property through listed vehicles and REITs. Expected to apply from 2030, FASTER promises faster refunds, reduced administrative friction, and enhanced tr

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

Partner Jurjen Bevers and senior associate Wesley Boldewijn from Dentons Boekel's Tax practice in Amsterdam co-authored an article on the participation exemption ...

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

On April 9, 2021 the Russian prime-minister signed Resolution #565 to approve the denunciation of the Russian-Dutch double tax treaty (DTT) and to submit the relevant draft federal law (Draft law) to ...

The Dutch State Secretary of Finance has issued an amended resolution on the Dutch tax treatment of fiscal investment institutions (FBIs).

On 25 March 2021, the Dutch government published the legislative proposal to introduce an additional withholding tax (Additional WHT) on intragroup dividends to low-taxed jurisdictions as of 1 January 2024 (the Proposal).

The fight against tax avoidance is often portrayed as a modern version of Don Quixote's battle against windmills. Legislators and tax authorities, including those in the Netherlands...

Navigating the complex real estate tax environment across the Netherlands, Belgium, Luxembourg and Switzerland requires understanding key legislative developments and structuring opportunities. This comprehensive guide examines critical tax considerations throughout the acquisition, holding and exit phases of real estate investments, while addressing recent changes to entity classification rules, withholding taxes, and investment fund regimes.

The tax arrangement has been closely monitored by TMF Group since its first publication in June 2014 and includes some of the recommendations of the OECD's BEPS project.

Investors that are involved in a Dutch limited partnership or in a foreign limited partnership having Dutch investors or Dutch assets should review the consequences of the entity classification rules.