Netherlands: Tax

Subscribe

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.

Dutch Tax Policy Guidance On Foreign Pension Funds

On 25 February 2026, the Dutch tax authorities published two Knowledge Group positions on the tax treatment of foreign pension funds.

Netherlands Tax

LL

Loyens & Loeff

Lucrative Interest Taxation In Cross-border Situations

Recently, the Court of Appeal of 's-Hertogenbosch ruled that income from shares qualifying as a directly held lucrative interest should be treated as dividend or capital gains income for tax treaty purposes...

Netherlands Tax

LL

Loyens & Loeff

Dutch Supreme Court: Legal Presumption In Demerger Roll-over Facility To Be Set Aside

On 27 February 2026, the Dutch Supreme Court ruled that the legal presumption contained in the anti-abuse rule for the legal demerger roll-over facility for Dutch corporate...

Netherlands Tax

LL

Loyens & Loeff

Netherlands Introduces 36% Tax On Unrealised Gains – Why A Cyprus Company Is A Strategic Alternative

The Netherlands has approved a major reform of its Box 3 regime (Dutch personal income tax on savings and investments)...

Nikita & Partners Limited

Dutch Supreme Court Curbs Excessive Tax Interest Rate

Netherlands Tax

LL

Loyens & Loeff

Hoge Raad verklaart verhoging belastingrente vennootschapsbelasting naar 8% onverbindend

Netherlands Tax

B

Buren

Shipping Tax Update 2026

Netherlands Tax

LL

Loyens & Loeff

EU Tax Alert 213

European Union Tax

LL

Loyens & Loeff

Corporate Tax Laws and Regulations Netherlands 2026

Netherlands Tax

B

Buren

(Updated) Fund Decree Published By Dutch Secretary Of State For Finance

Netherlands Tax

B

Buren

Consultation Proposal To Amend The FGR Regime

Netherlands Tax

LL

Loyens & Loeff

European Commission Publishes Second Evaluation Of The Directive On Administrative Cooperation In Taxation (DAC)

Netherlands Tax

LL

Loyens & Loeff

Dutch Supreme Court Sends VAT Case For Property Transfers To CJEU

European Union Tax

LL

Loyens & Loeff

OECD Releases The 2025 Update To Its Model Treaty

Netherlands Tax

LL

Loyens & Loeff

New Proposed Company Form: EU Inc.

Netherlands Commercial

AO

A&O Shearman

George Orwell als merk? EUIPO zegt nee

European Union IP

NG

Novagraaf Group

Netherlands Introduces 36% Tax On Unrealised Gains – Why A Cyprus Company Is A Strategic Alternative

Nikita & Partners Limited

The Netherlands Moves Closer To Implementing Pay Transparency Directive

Netherlands Employment

IL

Ius Laboris

DNB Publishes Enforcement Policy For Breaches Of Capital Requirements

Netherlands Finance

LL

Loyens & Loeff

See more

Related Country Guides

Tax Treaties

Lucrative Interest Taxation In Cross-border Situations

Recently, the Court of Appeal of 's-Hertogenbosch ruled that income from shares qualifying as a directly held lucrative interest should be treated as dividend or capital gains income for tax treaty purposes...

Netherlands Tax

LL

Loyens & Loeff

Corporate Tax Laws and Regulations Netherlands 2026

There are 98 income tax treaties in force in the Netherlands. In addition, the Netherlands has signed several income tax treaties that are expected to enter into force in the future.

Netherlands Tax

B

Buren

OECD Releases The 2025 Update To Its Model Treaty

The 2025 Update to the OECD Model Treaty has been released with changes being introduced to Article 25 on MAPs and its Commentary, as well as to the Commentaries on Article 5...

Netherlands Tax

LL

Loyens & Loeff

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

Netherlands Tax

LL

Loyens & Loeff

European Commission Proposes Financial Contribution For EU Companies And Permanent Establishments

European Union Tax

LL

Loyens & Loeff

Letter Secretary Of State On Lucrative Interest Scheme

Netherlands Tax

B

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

See more

Income Tax

Dutch Tax Policy Guidance On Foreign Pension Funds

On 25 February 2026, the Dutch tax authorities published two Knowledge Group positions on the tax treatment of foreign pension funds.

Netherlands Tax

LL

Loyens & Loeff

New Proposed Company Form: EU Inc.

On March 18, 2026, the European Commission (EC) published its Proposal for a Regulation establishing a new corporate legal framework - "EU Inc.", which introduces a harmonized...

Netherlands Commercial

AO

A&O Shearman

Why The Netherlands Must Protect And Expand Its Expat Regime

The Wennink report sounds a clear alarm: the Netherlands is losing ground in the global competition for talent. In this article from our series on the Wennink report, we examine the fiscal expat regime...

Netherlands Employment

AO

A&O Shearman

Netherlands Introduces 36% Tax On Unrealised Gains – Why A Cyprus Company Is A Strategic Alternative

Nikita & Partners Limited

Dutch Supreme Court Curbs Excessive Tax Interest Rate

Netherlands Tax

LL

Loyens & Loeff

Hoge Raad verklaart verhoging belastingrente vennootschapsbelasting naar 8% onverbindend

Netherlands Tax

B

Buren

Shipping Tax Update 2026

Netherlands Tax

LL

Loyens & Loeff

Corporate Tax Laws and Regulations Netherlands 2026

Netherlands Tax

B

Buren

Consultation Proposal To Amend The FGR Regime

Netherlands Tax

LL

Loyens & Loeff

See more

Transfer Pricing

European Commission Publishes Second Evaluation Of The Directive On Administrative Cooperation In Taxation (DAC)

On 19 November 2025, the European Commission published its second evaluation of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC)...

Netherlands Tax

LL

Loyens & Loeff

EU VAT Quarterly Wrap-up –– Q3 2025

In this Q3 2025 edition of our VAT Quarterly Wrap-up, we address three VAT topics which kept the CJEU busy in the third quarter of 2025. Alongside these cases, we selected a number of developments...

Netherlands Tax

AM

Alvarez & Marsal

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

European Union Tax

LL

Loyens & Loeff

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

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

See more

Corporate Tax

Boletín Informativo de BUREN – Decimosexta Edición Escritorio International | España y Latinoamérica | Marzo de 2026

BUREN es un bufete de abogados neerlandés independiente y multidisciplinar, con oficinas en los Países Bajos, Luxemburgo y China.

Netherlands Commercial

B

Buren

Netherlands Introduces 36% Tax On Unrealised Gains – Why A Cyprus Company Is A Strategic Alternative

The Netherlands has approved a major reform of its Box 3 regime (Dutch personal income tax on savings and investments)...

Nikita & Partners Limited

Hoge Raad verklaart verhoging belastingrente vennootschapsbelasting naar 8% onverbindend

De Hoge Raad heeft vandaag geoordeeld dat de 8% belastingrente voor de vennootschapsbelasting onverbindend is...

Netherlands Tax

B

Buren

European Commission Publishes Second Evaluation Of The Directive On Administrative Cooperation In Taxation (DAC)

Netherlands Tax

LL

Loyens & Loeff

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

Netherlands Tax

LL

Loyens & Loeff

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

Netherlands Tax

LL

Loyens & Loeff

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

Netherlands Tax

LL

Loyens & Loeff

Tax Alert | Prinsjesdagspecial Belastingplan 2025

Netherlands Tax

B

Buren

Dutch Budget Day – Private Equity Update

Netherlands Tax

AM

Alvarez & Marsal

See more

Latest Videos

See more

Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

Cyprus Crypto Taxes: How To Pay Less Tax (Legally!) (Video)

CA

CYAUSE Audit Services Ltd

Amazing Scenery & High Taxes (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More