Relevant tax news, developments and resources


NL Tax Alert: plan for box 3 unveiled


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


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


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


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).