Netherlands: MoF opens class action over corporate income tax interest
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
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Netherlands: Inframarginal electricity levy tax due by April 2025
The Dutch Tax and Customs Administration has announced it set the deadline for sending the tax return and payment of the inframarginal electricity levy (IME). The deadline is 1 April 2025. The inframarginal electricity levy (IME) is temporary
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Netherlands: MoF seeks alternatives to cover budget gap after scrapped vat hike on media, culture, and sports
The Netherlands Ministry of Finance issued a letter to the parliament outlining alternative measures to address the budget shortfall caused by cancelling the proposed VAT increase on media, culture, and sports from 9% to 21%. The VAT increase
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Netherlands clarifies tax impact of asset transfers in fiscal unity liquidation
The Netherlands Ministry of Finance has issued Notification No. 2024-0000030104 on 5 February 2025, addressing the tax implications of asset transfers during the liquidation of a company within a fiscal unity. Under the Article 15ai of the
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Netherlands advances with controversial savings, investment income tax reforms
The Netherlands Ministry of Finance has issued Letter No. 2025-0000021906 on 24 January 2025, informing both houses of parliament of its decision to move forward with a proposed overhaul of the taxation regime for savings and investment income,
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Netherlands gazettes decree on Minimum Tax Act 2024 rules
The Netherlands has published the Minimum Tax Implementation Decree 2024 in the Official Gazette No. 2024/442, on 23 December 2024, which contains rules for implementing the Minimum Tax Act 2024. The Decree also outlines guidelines for
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Netherlands consults airline tax reform
The Netherlands government is seeking public feedback on proposed reforms to the airline tax which aims to adjust rates based on flight distance. The government wants to increase the total revenue from the flight tax by EUR 248 million by 2027.
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Netherlands, Andorra income tax treaty enters into force
The income and capital tax treaty between the Netherlands and Andorra came into force starting 31 December 2024. The treaty covers Andorran corporate income tax, personal income tax, non-resident income tax, and capital gains tax on property
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Netherlands updates low-tax and non-cooperative jurisdictions list for 2025
The Netherlands has revised its lists of low-tax and non-cooperative jurisdictions for tax purposes, announcing the removal of Antigua and Barbuda, Belize, and the Seychelles. The lists are used for Dutch tax rules, targeting jurisdictions with
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Thailand approves tax treaties with Netherlands, Norway
The Thai Cabinet approved the signing of tax treaties between the Netherlands and Norway on 24 December 2024. The new treaties will supersede the 1975 tax treaty with the Netherlands and the 2003 tax treaty with Norway. The purpose behind the new
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Netherlands updates tax penalty rules
The Netherlands State Secretary for Finance has published Decree No. 2024-15074 of 18 December 2024 in the Official Gazette on 31 December 2024, outlining various tax penalties which include several penalty increases effective from 1 January
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Netherlands: Upper House approves 2025 Tax Plan, Pillar Two amendments
Netherlands’ Upper House of Parliament has passed 11 tax bills on 17 December 2024, which include the entirety of the 2025 Tax Plan package and amendments to 2025 Tax Plan, 2025 Tax Plan BES Islands, and Minimum Taxation Act (Amendment) Act
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Netherlands delays Box 3 taxation reform until 2028
The Netherlands Ministry of Finance has announced a delay in the planned reform of Box 3 taxation pertaining to taxable income from savings and investments on 13 December 2024. Originally scheduled for implementation on 1 January 2027, the tax
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Netherlands amends VAT recovery rules for share transactions
The Netherlands Deputy Minister of Finance has issued updated guidelines for recovering value-added tax (VAT) on expenses related to the acquisition, ownership, and sale of shares on 10 December 2024. The minister published these revised
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Netherlands: Tax treaties with Moldova, Kyrgyzstan, and Andorra enter into force
The amended protocol to the 2000 Netherlands-Moldova Income and Capital Tax Treaty, signed on 4 September 2023, will officially enter into force on 31 December 2024. This is the first amendment to the tax treaty and its provisions will take effect
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San Marino ratifies DTA, amending protocol with Netherlands, Malta, Lithuania
The Sammarinese Official Gazette published Decree No. 184/2024, 185/2024, and 186/2024 on 28 November 2024 ratifying the Double Taxation Agreement (DTA) with the Netherlands, the third protocol to the Double Taxation Agreement (DTA) with Malta and
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Netherlands: Amount B will not be introduced for Dutch taxpayers
The Netherlands government has announced, on 4 December 2024, in a decree that it will not be adopting the OECD’s new transfer pricing rules (Amount B). However, it will acknowledge other countries' adoption of the OECD's new transfer pricing
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Netherlands: Lower House passes 2025 Tax Plan with EBITDA rule changes, VAT rate cancellation
The Netherlands lower house of Parliament has approved the 2025 Tax Plan with some amendments on 14 November 2024. The amendments include changes to the EBITDA interest deduction limitation, anti-fragmentation rule for real estate companies in
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