News

Relevant tax news, developments and resources

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

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).

Dutch tax alert: Tax Plans 2022

22/09/2021|

Yesterday, the Dutch Ministry of Finance published the tax package for the year 2022. It includes relevant changes for (multinational) companies, (real estate) investors and employees.

vanOlde’s first birthday!

01/12/2020|

Today, a client surprised us with this cake. It reminded us what wonderful clients we have. It has been a great first year, in which we have been able to work on fantastic projects. We thank everyone with whom we have worked in our first year!

New tax loss compensation rules published

05/10/2020|

The Dutch government published the announced bill on new loss compensation rules. The carry forward term for loss compensation will be indefinite (compared to the current term of 6 years), with a 1 year carry back term. Losses up to EUR 1m can be utilized fully. Any excess loss balance may compensate up to 50% of taxable income. The new rules apply generally for book years starting on or after 1 January 2022 (with some transitional rules for specific situations).

Investment deduction BIK: legislative proposal

05/10/2020|

The bill to implement the job-related investment deduction “BIK” has been published. The BIK provides for a wage tax reduction for investments into newly acquired business assets. The BIK forms a welcome compensation for businesses contributing to the economy.

Tax plans 2021

15/09/2020|

The 2021 Dutch tax plans have been published. Read our tax alert here!

Rumours on potential tax measures

27/08/2020|

Dutch newspapers report on budget plans of the Dutch government to keep the CIT rate at 25% (with a reduced step-up rate of 15% for the first EUR 400k of taxable profits). Companies can benefit from increased investment deduction possibilities.

EU loses Apple state aid case

15/07/2020|

Today, the General Court of the EU ruled that Ireland did not grant illegal state aid to Apple through contested tax rulings. According to the General Court, EU state aid rules require taxation to be based on the arm’s length principle, which means that tax should be levied over income allocable to value generated from functions in the jurisdiction.

Proposed exit tax in the dividend WHT Act

11/07/2020|

An opposition member of Dutch parliament proposed a bill to introduce an exit tax and step-up into the Dutch dividend withholding tax. The exit tax would apply to migrations, mergers etc., but only to a limited number of states that do not have a comparable withholding tax (most notably: the UK).

DAC6 guidance published

30/06/2020|

The Dutch Ministry of Finance published the written guidance (leidraad meldingsplichtige grensoverschrijdende constructies) with further details on how to interpret and apply the Dutch implementation of EU Council Directive 2018/822 (DAC6).