Netherlands: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

VAT Exemption For Intermediation In Share Transactions – Dutch Decree

Last week, the Dutch Secretary of State for Finance issued a decree on the VAT exemption for intermediation/negotiation in share transactions ("the Decree").

Netherlands Tax

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Buren

Consultation On Legislative Proposal On Tax Rules For (Cross-border) Conversions

On 20 October 2025, the Dutch Ministry of Finance launched a public consultation on a legislative proposal to amend the tax rules applicable to cross-border conversions.

Netherlands Tax

LL

Loyens & Loeff

Changes In Dutch Tax Legislation For Expatriates

Dutch tax law provides for a facility aimed at attracting highly skilled professionals from abroad by allowing employers to reimburse certain expenses tax-free (commonly referred to as the expat rulings).

Netherlands Tax

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Buren

Dutch Elections: What To Expect Next For Innovation Tax Incentives?

As the Netherlands prepares for national elections on 29 October 2025, political parties face mounting budgetary challenges and complex policy priorities.

Netherlands Tax

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Loyens & Loeff

Meer duidelijkheid voor ANBI's: Beleidsbesluit 2025

Netherlands Tax

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Buren

Advocate General Advises Dutch Supreme Court To Lower Tax Interest Rate

Netherlands Tax

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Loyens & Loeff

EU Tax Alert 212

European Union Tax

LL

Loyens & Loeff

Dutch Tax Classification Of (Non-)Dutch Limited Partnerships – Current State Of Play

Netherlands Tax

LL

Loyens & Loeff

EU Tax Snippet Summer Series #4 EU ATAD 3 Directive – New York Office Snippet

Netherlands Tax

LL

Loyens & Loeff

Budget Day: Legislative Proposal To Change Lucrative Interest Regime

Netherlands Tax

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Buren

Dutch Government Publishes Tax Package 2026

Netherlands Tax

B

Buren

Belastingpakket 2026

Netherlands Tax

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Buren

Budget Day 2025: Rewards & Benefits Changes For Dutch Employers

Netherlands Tax

LL

Loyens & Loeff

European Court: Contractually Agreed TP Adjustments May Have VAT Implications

European Union Tax

LL

Loyens & Loeff

The Netherlands: Fixed Business Closure? Keep An Eye On Your Sick Employees' Vacation Days

Netherlands Employment

LM

Littler Mendelson

Netherlands Announces Delay In Implementation Of The EU Pay Transparency Directive

Netherlands Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

International Employment Law Podcast Series - The Netherlands (Podcast)

Netherlands Employment

TS

Travers Smith LLP

Labubu Vs Lafufu: Don't Fall For Infringement 'Tricks' This Halloween

NG

Novagraaf Group

[Blog] MONASTERY : Distinctivité et théorie des faits notoires » de l' EUIPO

European Union IP

NG

Novagraaf Group

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Related Country Guides

Tax Treaties

EU Tax Snippet Summer Series #4 EU ATAD 3 Directive – New York Office Snippet

As outlined in our earlier Snippet, the ATAD3 proposal was introduced to combat tax abuse by ‘shell companies' – EU holding and financing companies perceived to lack sufficient substance (𝐒𝐡𝐞𝐥𝐥𝐬).

Netherlands Tax

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Loyens & Loeff

European Commission Proposes Financial Contribution For EU Companies And Permanent Establishments

A financial contribution for EU companies has been included in the latest EU Own Resources proposal published by the European Commission on 16 July 2025.

European Union Tax

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Loyens & Loeff

Letter Secretary Of State On Lucrative Interest Scheme

On 1 July 2025, the Secretary of State for Finance submitted a letter to Parliament addressing alternative proposals regarding the current lucrative interest scheme (the "Letter").

Netherlands Tax

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Buren

US Withdraws Support For Pillar II: Protective Measures Expected

Netherlands Tax

DB

De Brauw Blackstone Westbroek N.V.

EU Tax Directives #2: EU ATAD 3 Directive – New York Office Snippet

LL

Loyens & Loeff

Budget Day 2024: Changes To Payroll Taxes For Dutch Employers

Netherlands Tax

LL

Loyens & Loeff

Netherlands Enters Into Agreement With Singapore On The Application Of The Mutual Agreement Procedure Under The Multilateral Instrument

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Buren

New Tax Treaty Between Spain And The Netherlands: Expected Impact On Spanish Real Estate Investments

European Union Tax

AM

Alvarez & Marsal

Advocate General Urges European Court Of Justice To Revisit Lexel Judgment In His Opinion Concerning Dutch Interest Deduction Limitation Rule

European Union Tax

LL

Loyens & Loeff

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Income Tax

Consultation On Legislative Proposal On Tax Rules For (Cross-border) Conversions

On 20 October 2025, the Dutch Ministry of Finance launched a public consultation on a legislative proposal to amend the tax rules applicable to cross-border conversions.

Netherlands Tax

LL

Loyens & Loeff

Changes In Dutch Tax Legislation For Expatriates

Dutch tax law provides for a facility aimed at attracting highly skilled professionals from abroad by allowing employers to reimburse certain expenses tax-free (commonly referred to as the expat rulings).

Netherlands Tax

B

Buren

Dutch Elections: What To Expect Next For Innovation Tax Incentives?

As the Netherlands prepares for national elections on 29 October 2025, political parties face mounting budgetary challenges and complex policy priorities.

Netherlands Tax

LL

Loyens & Loeff

Advocate General Advises Dutch Supreme Court To Lower Tax Interest Rate

Netherlands Tax

LL

Loyens & Loeff

Dutch Tax Classification Of (Non-)Dutch Limited Partnerships – Current State Of Play

Netherlands Tax

LL

Loyens & Loeff

Budget Day: Legislative Proposal To Change Lucrative Interest Regime

Netherlands Tax

B

Buren

Dutch Government Publishes Tax Package 2026

Netherlands Tax

B

Buren

Belastingpakket 2026

Netherlands Tax

B

Buren

Budget Day 2025: Rewards & Benefits Changes For Dutch Employers

Netherlands Tax

LL

Loyens & Loeff

See more

Transfer Pricing

EU Tax Alert 212

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

European Union Tax

LL

Loyens & Loeff

European Court: Contractually Agreed TP Adjustments May Have VAT Implications

The European Court has ruled that transfer pricing adjustments may be subject to VAT when they are contractually stipulated in an intra-group agreement.

European Union Tax

LL

Loyens & Loeff

Clarification On The Interaction Between Dutch Transfer Pricing Mismatch Rules And Foreign Participation Exemption Regimes

The Dutch tax authorities published a new Knowledge Group (KG) position clarifying that the Dutch transfer pricing mismatch rules do not apply when a foreign regime that effectively functions as an objective exemption applies to the transfer of a participation.

Netherlands Tax

LL

Loyens & Loeff

An Overview Of The EU Public Country-by-country Reporting Rules

Netherlands Tax

LL

Loyens & Loeff

EU Tax Alert 210

European Union Tax

LL

Loyens & Loeff

Clarification On Application Of Dutch Participation Exemption In Relation To Dutch Transfer Pricing Mismatch Legislation

Netherlands Tax

LL

Loyens & Loeff

The Netherlands Implements Amount B Of Pillar One In Respect Of Covered Jurisdictions

Netherlands Tax

LL

Loyens & Loeff

CJEU Rules Against Apple In Landmark State Aid Case

European Union Tax

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Loyens & Loeff

Recent Dutch Case Law On Transfer Pricing Disputes

Netherlands Tax

LL

Loyens & Loeff

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Corporate Tax

Clarification On The Interaction Between Dutch Transfer Pricing Mismatch Rules And Foreign Participation Exemption Regimes

The Dutch tax authorities published a new Knowledge Group (KG) position clarifying that the Dutch transfer pricing mismatch rules do not apply when a foreign regime that effectively functions as an objective exemption applies to the transfer of a participation.

Netherlands Tax

LL

Loyens & Loeff

An Overview Of The EU Public Country-by-country Reporting Rules

The European Union (EU) has long been at the forefront of furthering corporate transparency and accountability.

Netherlands Tax

LL

Loyens & Loeff

Coherence Still Required For Hedge Accounting Of Fair Value Hedge For Dutch Corporate Income Tax Purposes

On 17 April 2025, the Dutch Supreme Court issued a judgment in which it inter alia reconfirms that the obligation to apply coherent valuation (hedge accounting) requires that the hedging of risks is both intended...

Netherlands Tax

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Loyens & Loeff

Tax Alert | Prinsjesdagspecial Belastingplan 2025

Netherlands Tax

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Buren

Dutch Budget Day – Private Equity Update

Netherlands Tax

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Alvarez & Marsal

Dutch Budget Day 2024: Tax Measures Relevant For Private Equity Real Estate

Netherlands Tax

AM

Alvarez & Marsal

Dutch Budget Day 2024: Proposed Changes For 2025

Netherlands Tax

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Loyens & Loeff

Mudanças Na Legislação E Digitalização – Investigando A Ascensão Da Complexidade Contábil E Fiscal Em 2024

Netherlands Tax

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TMF Group BV

Digital Profit Taxation: Navigating Global Challenges In The Digital Revolution

Netherlands Tax

LexQuire Tax & Law

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Latest Videos

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Amazing Scenery & High Taxes (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Portugal Golden Visa Tax Rules: 2024 Update (Video)

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INGWE

Budget 2025 – Highlights And Insights – Video Commentary Analysis (Video)

BW

Byrne Wallace

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