Dutch Budget Day 2025
On 16 September 2025, the Dutch caretaker government presented the Tax Plan 2026. Read our four key takeaways for (real estate) investors, funds and managers
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.
Important rulings by the Supreme Court on Box 3
Here are the four main conclusions: Box 3 in violation [...]
VAT revision period for real estate services
The Dutch government (again) considers introducing a VAT revision period for services related to real estate.
Happy to meet at MIPIM 2024!
The VanOlde team is looking forward to catching up with [...]
NL Tax Alert: Budget Day proposals relating to real estate
Yesterday was Budget Day in NL with several tax proposals [...]
Budget day alert
Today was Budget Day in the Netherlands with the following [...]
NL Tax Alert: retroactive lucrative interest repair measures
Today, the Dutch State Secretary of Finance (SSF) announced his [...]