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
See More
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,
See More
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
See MoreNetherlands: 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
See MoreNetherlands : 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
See More
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
See More
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,
See MoreNetherlands 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
See MoreNetherlands: 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
See More
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
See More
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
See MoreNetherlands: 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
See More
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
See MoreNetherlands 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 More