Netherlands: Government presents draft law on box 3 wealth tax rebuttal provision to parliament
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
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Netherlands announces 2024 Box 3 deemed return rates
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
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Netherlands revises definition of exempt investment institutions
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
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Netherlands expands property transfer tax exemption to real estate firm acquisitions
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
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Netherlands announces 2025 tax treaty plans
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
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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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