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.

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

The Dutch Secretary of State for Finance has published an updated version of the Fund Decree initially issued in November 2024, providing further clarity on the Dutch tax classification rules applicable...

Netherlands Tax

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Buren

Consultation Proposal To Amend The FGR Regime

On 15 December, the Dutch legislator has published a consultation proposal containing a draft legislative amendment to the definition of the fund for joint account...

Netherlands Tax

LL

Loyens & Loeff

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

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Loyens & Loeff

Dutch Supreme Court Sends VAT Case For Property Transfers To CJEU

The Dutch Supreme Court has requested a preliminary ruling from the Court of Justice of the European Union on the VAT treatment of property transfers.

European Union Tax

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Loyens & Loeff

OECD Releases The 2025 Update To Its Model Treaty

Netherlands Tax

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Loyens & Loeff

Don Quixote Versus Dutch Windmills: A Symbolic Battle Against International Tax Avoidance

GGI Global Alliance

Box 3 – Current Status And Previous Years: What Can You Do Now?

Netherlands Tax

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Buren

Box 3 status en oude jaren, wat kunt u nog doen?

Netherlands Tax

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Buren

Spain/LatAm Practice newsletter | Octubre de 2025

Netherlands Tax

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Buren

EU VAT Quarterly Wrap-up –– Q3 2025

Netherlands Tax

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Alvarez & Marsal

CJEU Clarifies VAT Treatment Of Creditor Actions – The Svilosa Case (C-535/24)

Netherlands Tax

GGI Global Alliance

Possible Tax Refund For Non-Dutch Holiday Home Owners

Netherlands Tax

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Buren

VAT Exemption For Intermediation In Share Transactions – Dutch Decree

Netherlands Tax

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Buren

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

Netherlands Tax

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Loyens & Loeff

ChatGPT Checkout: wat merkhouders nú moeten doen

NG

Novagraaf Group

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

Netherlands Tax

LL

Loyens & Loeff

The Netherlands: Should Employers Seek Reimbursement For Study Costs?

Netherlands Employment

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Littler Mendelson

Investment By The European Investment Bank In Xeltis

Netherlands Finance

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Loyens & Loeff

Dutch Supreme Court Sends VAT Case For Property Transfers To CJEU

European Union Tax

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Loyens & Loeff

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Related Country Guides

Tax Treaties

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

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

Netherlands Tax

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Buren

US Withdraws Support For Pillar II: Protective Measures Expected

Netherlands Tax

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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

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Alvarez & Marsal

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Income Tax

Consultation Proposal To Amend The FGR Regime

On 15 December, the Dutch legislator has published a consultation proposal containing a draft legislative amendment to the definition of the fund for joint account...

Netherlands Tax

LL

Loyens & Loeff

Box 3 – Current Status And Previous Years: What Can You Do Now?

In 2021, the Dutch Supreme Court (Hoge Raad) ruled that the deemed return system under Box 3 was contrary to European law.

Netherlands Tax

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Buren

Possible Tax Refund For Non-Dutch Holiday Home Owners

If you are a non-Dutch resident who owns a holiday home in the Netherlands for personal use, you may be entitled to a tax refund.

Netherlands Tax

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Buren

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

Netherlands Tax

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Loyens & Loeff

Changes In Dutch Tax Legislation For Expatriates

Netherlands Tax

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Buren

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

Netherlands Tax

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Loyens & Loeff

Advocate General Advises Dutch Supreme Court To Lower Tax Interest Rate

Netherlands Tax

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Loyens & Loeff

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

Netherlands Tax

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Loyens & Loeff

Budget Day: Legislative Proposal To Change Lucrative Interest Regime

Netherlands Tax

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Buren

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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

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Loyens & Loeff

European Court: Contractually Agreed TP Adjustments May Have VAT Implications

European Union Tax

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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

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Corporate Tax

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

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

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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

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

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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

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Latest Videos

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Get A Surprisingly Low 2.5 Percent Tax Rate For Your Cyprus Company (Video)

CA

CYAUSE Audit Services Ltd

Tax Matters To Consider Before You Relocate To Cyprus (Video)

CA

CYAUSE Audit Services Ltd

Non Domiciled Tax Status Secrets REVEALED! (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Cyprus Is A GREAT Option For Insurance Brokers In Europe (Video)

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CYAUSE Audit Services Ltd

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