The Dutch government has submitted a draft legislation on the “rebuttal provision” for the revised “Box 3” (wealth tax) regime to the lower house of Parliament on 13 March 2025. The bill outlines how taxpayers can effectively prove that

The Netherlands published Regulation No. 2025-0000062971 in the Official Gazette on 14 March 2024, setting the deemed rates of return for Box 3 income for 2024. The Box 3 income comprises debts, savings, and investments. The rates for savings and

The Netherlands’ government issued guidance on changes to the definition of exempt investment institutions (VBI) on 17 January 2025. The guidance outlines tax exemptions and obligations concerning VBIs. It also highlights new rules restricting the

The Netherlands Finance Secretary announced a new property transfer tax decree, effective 24 January 2025. This Decree extends tax exemptions for business succession, including acquiring 100% of shares in real estate companies, indirect

The Netherlands Ministry of Finance, in a release on 19 February 2025, highlighted the status of its tax treaty network. The Netherlands currently has active tax treaties in place with 98 countries. The release highlights the Netherlands' ongoing

The Netherlands Deputy Minister of Finance has designated four categories of objections on 7 February 2025 as a class action regarding interest charges on overdue taxes. This follows after the tax authorities received about 6,000 objections to