COVID relief: No tax haven-requirement for individual aid

The Dutch government announced a “no tax haven” requirement for companies receiving individual aid in view of the corona crisis. Applicants may not be established in listed low tax jurisdictions (the same applies for direct subsidiaries and major shareholders), nor make payments from the Netherlands to such countries. A 12-month term applies to meet this requirement.

Individual corona aid is available for large companies that are vital for the Netherlands. The new requirement does not apply for generic aid (such as the wage cost subsidy NOW and extension of tax payments).


Hans van Walsem Hans van Walsem

Marie Oudemans

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