Demergers / Divisions - Regfollower

Finland: Government proposes major reforms to corporate restructuring tax rules

05 October, 2026

Finland’s government has submitted a legislative proposal (HE 211/2026) to Parliament to amend the existing rules on mergers on 1 October 2026. The proposal aims to make corporate restructuring rules more flexible, streamline tax procedures, and

🇳🇱 Netherlands

Netherlands limits split-up tax deferrals, explicitly excludes anti-abuse protections

20 August, 2026

The Netherlands has published Decree No. 2026-262957 of 6 August 2026 (demergers) from the State Secretary for Finance on pure demergers on 18 August 2026. The Decree No. 2026-262957 of 6 August 2026 outlines the Dutch tax policy regarding pure