The Secretary of State for Finance has forwarded Letter no. 2018-0000119097 to the Lower House of Parliament on 13th July 2018, announcing that the legislative proposal to implement the EU’s Anti-Tax Avoidance (EU) Directive 2016/1164 (2016) (ATAD1) will take effect only after Parliament’s summer break, The proposal will be submitted at the latest together with the 2019 tax plan.
Related Posts
Netherlands issues decree on foreign legal forms comparison
The Netherlands has issued Decree of 9 November 2024 in the Official Gazette on 13 November 2024 addressing the comparison of foreign legal forms. This decree outlines the criteria for assessing whether a foreign legal form is comparable to a
Read MoreNetherlands submits third bill to amend Tax Plan 2025, updates funds for joint account regulations
The Netherlands government has presented the third amending bill to the Tax Plan 2025 to the lower house of parliament on 6 November 2024. This bill aims to eliminate an unintended, temporary tax liability for funds held in joint accounts
Read MoreNetherlands clarifies minimum tax to have little effect on incentives, cautions on new tax credits
The Netherlands State Secretary for Finance, in a letter to the parliament, stated that the global minimum tax would have limited effects on current tax incentives but highlighted that the newly introduced tax credits under Pillar Two could pose
Read MoreNetherlands: Government presents second amendment to 2025 Tax Plan to the parliament
The Netherlands government presented the second amendment bill to the 2025 Tax Plan to parliament. Travel expenses deduction for illness Taxpayers can deduct EUR 0.23/km for medical travel and pharmaceutical aids. Taxpayers are also allowed to
Read MoreNetherlands consults draft bill on implementation of DAC8 rules
The Netherlands Ministry of Finance has initiated a public consultation on a draft bill regarding the implementation of the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8). The consultation will commence
Read MoreCJEU: Netherlands interest deduction limit on acquisition financing upholds freedom of establishment
The Court of Justice of the European Union (CJEU) issued a judgement on 4 October 2024 regarding Dutch interest deduction limits and freedom of establishment (Article 49 TFEU), based on a request from the Netherlands' Supreme Court. The Supreme
Read More