Netherlands approves Tax Plan 2020

22 December, 2019

The Dutch Ministry of Finance has announced that the Senate has approved the 2020 Tax Plan on 17 December 2019; however the Dutch Government published the 2020 budget proposals on 17 September 2019. Some of the key changes from 1 January 2020

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Netherlands publishes draft list of low tax jurisdictions

12 October, 2019

On 7 October 2019, the Government of the Netherlands introduced a consultation on the updated list of low-taxed and non-cooperative jurisdictions. The Dutch government has proposed 4 changes to the list, removing Belize and Saudi Arabia from the

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Netherlands: Budget proposal for 2020

22 September, 2019

On 17 September 2019, the Dutch Government published the 2020 budget proposals, which includes the Tax Plan for 2020. The 2020 Tax Plan package consists of the following six bills: the 2020 Tax Plan Bill;the Other 2020 Tax Measures

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Netherlands: Cabinet submits new bill against tax avoidance

10 July, 2019

The Dutch government published a legislative proposal engaging rules to counter hybrid mismatches into the Dutch corporate income tax act pursuant to the EU Anti-Tax Avoidance Directive as agreed upon in May 2017 (ATAD2). ATAD2 would address tax

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Netherlands: Consultation on tax group regime

23 June, 2019

The Finance Ministry of the Netherlands has announced the launch of a public consultation on the design of a new corporate tax group regime to replace the current fiscal unity regime. The consultation includes four possible

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Netherlands: Draft regulations to revise international tax ruling policy

26 April, 2019

On 23 April 2019, the Dutch Undersecretary of Finance published a draft Decree containing regulations for the previously announced new Dutch international tax ruling practice. The draft Decree would be effective 1 July 2019. A version of a revised

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Netherlands gazettes Budget for 2019

29 December, 2018

The Netherlands’s Budget for 2019 was published in the Official Gazette of 28 December 2018. On 18 September 2018, the Minister of Finance of Netherlands presented the 2019 Budget proposals to the House of Representatives and it was adopted on 15

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Netherlands: Budget Proposals 2019

25 September, 2018

On 18 September 2018, the government of Netherlands presented the 2019 budget proposals to the House of Representatives. Implementation of ATAD measures The Proposals put forward legislation that introduces various EU Anti-Tax Avoidance Directive

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Netherlands submits legislative proposal to implement ATAD postponed

20 July, 2018

The Secretary of State for Finance has forwarded Letter no. 2018-0000119097 to the Lower House of Parliament on 13th July 2018, announcing that the legislative proposal to implement the EU's Anti-Tax Avoidance (EU) Directive 2016/1164 (2016) (ATAD1)

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Netherlands publishes new transfer pricing decree

23 May, 2018

The Dutch Ministry of Finance published a new transfer pricing decree nr. 2018-6865 on 22 April 2018, which was published in the State Gazette on 11 May 2018. The Decree is in line with the outcomes of the Base Erosion and Profit Shifting (BEPS)

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Netherlands-Malawi: Dutch Lower House of Parliament approves tax treaty

18 March, 2018

The Dutch lower house of parliament approved the pending income tax treaty with Malawi on 15th March 2018, signed on 19th April 2015. The treaty enters into force on the last day of the month following the month in which the ratification instruments

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Netherlands: Dutch Council of Ministers approves fiscal policy agenda

28 February, 2018

The Council of Ministers approved the fiscal policy agenda on a package to combat tax avoidance and tax evasion. The most important changes are summarized below: Corporate Income Tax (CIT) rate: According to the Agenda, the current standard Dutch

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Netherlands: MoF publishes an overview of tax changes for 2018

21 December, 2017

The Ministry of Finance (MoF) provides an overview of the most important tax changes as of January 1, 2018, which were approved by parliament on 19th December 2017. It concerns changes in the field of income tax, payroll tax, gift and inheritance

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Dutch government contingency plans to restrict domestic tax consolidation

09 November, 2017

On 25 October 2017 the Dutch government announced emergency measures to prevent the Dutch tax consolidation rules being used in international tax avoidance structures. The measures are a direct response to ongoing litigation before the EU Court of

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Netherlands and Zambia: Dutch parliament approves DTA

31 October, 2017

The lower house of the Dutch parliament approved the Double Taxation Agreement (DTA) with Zambia on 24 October 2017 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Once in force and

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Netherlands: The new Dutch Government publishes Policy Paper

22 October, 2017

The new Dutch government published its Policy Paper on 10th October 2017. The paper highlights the policy of the new Dutch government for the next four years. The new four-party coalition government was formed after extensive negotiations after the

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Ukraine: President approves the amending protocol to DTA with Netherlands

19 October, 2017

On October 6, 2017, the President of Ukraine, Petro Poroshenko, authorized the protocol on amendments to the Taxation and Taxation Agreement with the Netherlands signed in 1995. The protocol will be the first to amend the treaty, and must be

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Netherlands: Tax plan for 2018

26 September, 2017

The Dutch government has presented the tax plan for 2018 on 19th September 2017. If adopted, these proposals will be entered into force on 1st January 2018. 2018 tax plan contains various other amendments on a variety of topic and these are given

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