Netherlands: Council of Ministers approves tax treaty between Curacao and Cyprus
The treaty seeks to eliminate double taxation and prevent tax evasion in cross-border transactions involving taxpayers from the Netherlands, Curacao, and Cyprus. The Netherlands Council of Ministers approved the first-ever income tax treaty
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Netherlands joins GIR MCAA
As of the OECD update of 26 August 2025, the GIR MCAA has been signed by 15 jurisdictions. The Netherlands has signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), under Pillar Two of the OECD/G20
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Germany: Federal Cabinet approves amending protocols to tax treaties with Netherlands, Switzerland
The Federal Cabinet approved protocols amending tax treaties with the Netherlands and Switzerland. The German Federal Cabinet approved on 6 August 2025 the amending protocols to its 2012 income tax treaty with the Netherlands and its 1971 income
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Netherlands clarifies application of ATAD interest deduction limitations
The Netherlands has issued a new decree clarifying the application of ATAD interest deduction limitations, effective from 30 July 2025. The Netherlands State Secretary for Finance has published Decree no. 2025-17107 of 16 July 2025, in Official
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Netherlands enacts Box 3 income rebuttal scheme
The Box 3 Rebuttal Rule Act allows taxpayers to use their actual return instead of the deemed rate, potentially reducing taxable income when the actual return is lower. The Netherlands enacted the Box 3 Rebuttal Rule Act on 18 July 2025,
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EU urges Netherlands to align investment fund tax rules with EU law
The European Commission issued a reasoned opinion to the Netherlands for not aligning its tax levy reduction scheme with the free movement of capital under EU and EEA agreements. The European Commission issued a reasoned opinion to the
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Netherlands: Tax authority clarifies software distribution payments not royalties under Korea (Rep.) tax treaty
The royalty payments are exempt from withholding tax in Korea (Rep.), granting the Netherlands exclusive taxing rights over the income. The Netherlands tax authority clarified on 10 July 2025 that payments for software distribution licenses by a
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Netherlands : Senate approves box 3 Rebuttal scheme
The Dutch Senate approved the Box 3 Rebuttal Scheme on 8 July 2025, allowing taxpayers to prove actual returns on savings and investments. The Dutch Senate approved the Box 3 Rebuttal scheme on 8 July 2025, allowing taxpayers to prove the actual
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Netherlands ratifies tax treaty between Curacao, San Marino
The tax treaty aims to prevent double taxation and curb tax evasion in cross-border transactions between Curacao and San Marino. The Netherlands has published the Law of 2 July 2025 in its Official Gazette on 10 July 2025, ratifying the first
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Nigeria, Netherlands to amend income tax treaty
Both countries have agreed to either negotiate a new treaty or amend the existing treaty. Officials from Nigeria and the Netherlands met on 7 July 2025 to discuss revising the 1991 income and capital tax treaty between the two nations,
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Netherlands submits draft bill for DAC8 implementation to parliament
The initial reporting of information is required by 31 January 2027, concerning the year 2026. The Netherlands Ministry of Finance notified the House of Representatives on 7 July 2025, regarding the submission of a draft bill to implement Council
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Netherlands: Dutch Council of Ministers approves signing of Curacao–Mauritius tax treaty
Negotiations for the treaty ended on 5 February 2025. The Netherlands Council of Ministers has authorised the Minister of Foreign Affairs to sign Curacao's first income tax treaty with Mauritius on 30 June 2025. Negotiations for the treaty
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Netherlands: Senate approves tax treaty between Curacao, San Marino
The tax treaty aims to prevent double taxation and curb tax evasion in cross-border transactions between Curacao and San Marino. The Dutch Senate approved the income and capital tax treaty between Curaçao and San Marino on 1 July 2025. Signed
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Netherlands: MoF outlines ViDA implementation plans
The Ministry of Finance announced a four-phase plan—policy research, legislation, technical elaboration, and implementation—to introduce VAT in the Digital Age (ViDA) package in the Netherlands. The Netherlands Ministry of Finance published
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Netherlands: House of Representatives approve tax treaty with Curacao and San Marino
The tax treaty aims to prevent double taxation and curb tax evasion in cross-border transactions between Curacao and San Marino. The Netherlands’ House of Representatives approved the income and capital tax treaty between Curacao and San Marino
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J5 Australia, Canada, Netherlands, UK, and US publish report on fintech use in tax evasion and money laundering
The J5 group—Australia, Canada, Netherlands, UK, and US—has released a report examining how fintech is used to facilitate tax evasion and money laundering. The Joint Chiefs of Global Tax Enforcement (J5) released three reports today –
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Netherlands: Tax Administration clarifies domestic withholding exemption may apply to outbound dividends despite treaty ineligibility
The Tax Administration has clarified its position on whether dividends can qualify for a withholding tax exemption under Article 4(2) of the Dividend Withholding Tax Act if they don’t qualify for treaty benefits. The Dutch Tax Administration
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Netherlands: Government submits Box 3 tax reform bill to House of Representatives
The Netherlands Ministry of Finance has published a letter to the House of Representatives regarding the submission of a draft bill to reform Box 3 income taxation, which includes income from savings and investments, on 16 May 2025. The reform
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