2020 tax plan and other bills published (ATAD2, DAC6 and WHT 2021)
The Dutch Senate approved various tax bills, including the 2020 tax plan, anti-hybrid rules (ATAD2), mandatory disclosure rules (DAC6) and withholding tax rules per 2021. The tax plan contains a reduction in the Dutch CIT rate (headline rate dropping to 21.7% per 2021). Regarding DAC6, further guidance on the rules and on the use of the webportal for DAC6 reporting should be published early 2020. The Senate adopted a motion to soften the effects of double taxation resulting from the anti-hybrid rules.
Hans van Walsem