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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Netherlands unveils ESG proposals on 2024 Budget Day
The Netherlands government submitted the 2025 Tax Plan to the lower house of Parliament on 17 September 2024. In addition to various proposals to improve the taxation system, the tax plan includes several proposals related to environmental, social,
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Netherlands updates decree on participation exemption
The Netherlands’ government announced that the Decree on applying for participation exemption was updated and gazetted on 20 September 2024. The Decree No. 2024-20865 of March 19, 2020, was published in Official Gazette No. 29719. This Decree
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Netherlands reveals 2025 budget and tax plan
Netherlands’ State Secretary for Tax Affairs and the Tax Administration, Folkert Idsinga, presented the 2025 Budget including the 2025 Tax Plan to the House of Representatives on Tuesday, 17 September 2024. The package contains a range of
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Netherlands consults revised VAT bill for immovable property services
The Netherlands’ Ministry of Finance released an updated draft bill for public consultation, on 6 September 2024, regarding changes to the value-added tax (VAT) on services related to immovable property. This includes properties such as buildings
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Netherlands approves tax treaty protocol with Moldova
Netherlands’ Council of Ministers ratified the protocol amending the 2000 income tax treaty with Moldova. Signed on 4 September 2023, this is the first amendment to the tax treaty. This income tax treaty between the Netherlands and Moldova
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Netherlands waives e-commerce fines until January 2025
The Netherlands State Secretary for Finance, Eelco Heinen, in Decree No. 2024-16101 of 16 July 2024, announced that administrative fines for VAT e-commerce defaults will be waived until 1 January 2025. With the entry into force of the
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Netherlands imposes temporary tax on electricity producers excess income
The Netherlands enacted the Temporary Inframarginal Electricity Tax Act of 17 July 2024, introducing a temporary tax on the surplus income of electricity producers. The Act was published in the Official Gazette on 24 July 2024. On the same
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Netherlands ratifies pending Curacao-Malta tax treaty
The Netherlands published the Law of 27 July 2024 in the official gazette, on 25 July 2024, ratifying the pending income tax treaty between Curaçao and Malta. The treaty aims to prevent double taxation and eliminate fiscal evasion regarding income
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Netherlands: Curaçao, Suriname sign tax treaty
The Netherlands announced in the Official Gazette on 25 July, 2024, that it signed a tax treaty to prevent double taxation between Curaçao and Suriname. As a constituent country of the Kingdom of the Netherlands, Curaçao can negotiate bilateral
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Netherlands publishes synthesised text of tax treaty with Kazakhstan
The Netherlands’ Ministry of Finance has released the synthesised text of the tax treaty with Kazakhstan, clarifying the impact of the Multilateral Convention on Implementing Tax Treaty-related Measures to Prevent Base Erosion and Profit Shifting
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Netherlands publishes synthesised text of tax treaty with Indonesia under BEPS MLI
The Netherlands’ Ministry of Finance has released the synthesised text of the tax treaty with Indonesia providing clarifications regarding the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion
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Netherlands, Kyrgyzstan ratify pending tax treaty
Kyrgyzstan announced that it ratified the pending income tax treaty with the Netherlands on 28 June, 2024. The new tax treaty, which will be the first between the Netherlands and Kyrgyzstan, aims to eliminate double taxation on income and prevent
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