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 –
See MoreNetherlands: 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
See MoreNetherlands: 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
See MoreNetherlands updates decree on VAT invoicing and administrative rules
The Netherlands State Secretary for Finance has published Decree No. 2025-115705 of 1 May 2025 in the Official Gazette No. 2025, 15981 on 8 May 2025. This new decree updates the regulations on VAT administrative and invoicing
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Netherlands emissions authority accepting CBAM declarant applications from May 2025
The Netherlands' emissions authority (NEA) announced on 1 May 2025 the launch of a dedicated online portal for taxpayers to apply for CBAM authorised declarant status. The Carbon Border Adjustment Mechanism (CBAM) is an initiative introduced by
See MoreNetherlands scraps plastic tax, considers higher waste tax
The Dutch government has reportedly scrapped its plans to introduce a polymer levy (polymerenheffing) or the plastic tax. Cancelling the tax will cause a EUR 567 million budget loss, which will likely be offset by raising the waste tax rate and
See MoreNetherlands advances to close tax-free annuity loophole in new omnibus tax bill
The Netherlands State Secretary for Finance has submitted the 2026 Omnibus Tax Bill to Parliament for approval. The Ministry of Finance has published both the bill and its accompanying explanatory memorandum on 25 April 2025. This legislation
See MoreNetherlands releases draft tax plan measures for 2026
The Netherlands State Secretary for Finance has sent a list of tax measures on 25 April 2025, which are expected to be included in the annual Tax Plan and other tax legislation planned for the year, to the lower house of parliament. The Tax Plan
See MoreNetherlands scraps proposed VAT hike on sports, culture, media in 2025 Spring Memorandum
The Netherlands Ministry of Finance has released the Spring Memorandum 2025 on 18 April 2025, detailing budget adjustments and policy decisions, including tax measures. It confirms that the government is scrapping the planned VAT increase on
See MoreBelgium and Netherlands sign BEPS MLI arbitration agreement
The Netherlands published in the Official Gazette the Competent Authority Mutual Agreement with Belgium on 17 April 2025 on the application of the arbitration process outlined in Part VI of the Multilateral Convention to Implement Tax Treaty
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Germany and Netherlands sign protocol to amend tax treaty
The Netherlands and Germany signed a protocol amending their 2012 tax treaty on 14 April 2025. This announcement was made by The Central Government of Netherlands on the same day. The protocol introduces a provision for cross-border workers,
See MoreNetherlands: Council of Ministers approve tax treaty between Curacao and Cyprus
The Netherlands Council of Ministers has authorised the Minister of Foreign Affairs to sign an income tax treaty with Cyprus on behalf of Curacao on 4 April 2025. The DTA seeks to eliminate double taxation on income and prevent tax evasion or
See MoreNetherlands: 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
See MoreNetherlands 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
See MoreNetherlands 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
See MoreNetherlands 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
See MoreNetherlands 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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