News
Tax Newsflash | Dutch Supreme Court confirms narrow scope dividend withholding exemption
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.
Tax Newsflash | The Netherlands lowers ESOP taxation for start- and scale ups
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.
ORA judgment: New tax insights for financial instruments
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.