Netherlands unveils ESG proposals on 2024 Budget Day

02 October, 2024

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

24 September, 2024

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 

18 September, 2024

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

13 September, 2024

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

23 August, 2024

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

01 August, 2024

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

31 July, 2024

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

29 July, 2024

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

29 July, 2024

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

19 July, 2024

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 

18 July, 2024

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

03 July, 2024

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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Netherlands proposes Box Three tax reform

25 June, 2024

The Netherlands’ Ministry of Finance announced on 19 June, 2024, that it had submitted draft legislation to reform the taxation of Box Three income, which includes taxable income from taxable earnings from savings and investments. The draft

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Netherlands urges businesses to switch to new portal by 1 July 2024

21 June, 2024

On 17 June, 2024, the Netherlands tax authority, in a release, reminded businesses that the old tax portal for managing tax affairs will be permanently closed on 1 July, 2024. All entrepreneurs who still use the old portal must switch to the new My

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Netherlands: Parliament approves Curacao-Malta tax treaty

20 June, 2024

On 11 June, 2024, the Dutch House of Representatives approved the pending income tax treaty between Curacao and Malta. Member of Parliament and Curacaoan Minister for Foreign Affairs Bruins Slot, along with Curacaoan Secretary of State for Fiscal

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Netherlands announces new decree on non-deductible interest under corporate tax law

16 June, 2024

On 14 June 2024, the Netherlands State Secretary of Finance published Decree No. 2024-12473 of 30 May 2024 in the Official Gazette. This new decree updates Decree No. BLKB2013/110M of 25 March 2013, which relates to non-deductible

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Netherlands: New coalition government reaches consensus on tax plans

20 May, 2024

The coalition parties of the new Dutch government (PVV, VVD, NSC and BBB) released their general agreement and budgetary annex on 16 May, 2024, outlining the government’s tax plans. The key measures include: Retaining the tax-free share

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Netherlands announces direct and indirect tax measures in coalition agreement

20 May, 2024

The four coalition parties (PVV, VVD, NSC and BBB) released their comprehensive agreement, along with a budgetary appendix outlining the main elements of the new coalition government's tax plans on 15 May, 2024. The agreement aims to emphasise on

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