Today, the Supreme Court ruled in two key cases that Belgian holding companies were not entitled to the Dutch dividend withholding exemption under Article 4(2) of the 1965 Act, due to abuse of law.

As follows from the 2025 Spring Memorandum, published today, the Dutch government is preparing legislation to make the tax treatment of stock options for employees of startups and scale-ups more attractive.

Gerard van der Linden and Axel Nielsen analysed the recent ORA judgment (ECLI:NL:HR:2024:706). This judgment changes the qualification of financial instruments such as SAFEs, convertible loans and AT1 instruments.