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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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
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Netherlands 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
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Netherlands 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
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Netherlands: 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
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Netherlands 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
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CJEU: 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
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