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Relevant tax news, developments and resources

News2022-03-10T16:10:46+01:00

NL Tax Alert: plan for box 3 unveiled

15/04/2022|

Today, the Dutch government published its plans for box 3, after the Dutch personal investment regime was found unlawful by the Dutch Supreme Court in the ‘Christmas ruling’.

Tax Alert: New TP Guidelines

22/01/2022|

Yesterday, the January 2022 update of the OECD Transfer Pricing Guidelines has been published. The update incorporates TP guidance on 3 subjects on which reports were published in recent years.

NL Tax Alert: ATAD2 Decree

16/10/2021|

Today, the Dutch government issued a decree on the anti-hybrid rules (ATAD2). The decree confirms that the dual inclusion escape may apply for two specific situations involving (a.) a Dutch entity in a US REIT structure and (b.) a Dutch entity classifying as ‘partnership’ from a US tax perspective.

NL Tax Alert: CIT rate and earnings stripping rule

16/10/2021|

A bill has just been published to amend the Dutch tax plans per 2022. The headline CIT rate will increase to 25.8% (vs 25% today) and the earnings stripping rule will be tightened by decreasing the EBITDA percentage to 20% (vs 30% today).