Netherlands: Tax

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Article
Dutch Supreme Court: Unrealised Losses Fall Within The Loss Restriction Rules Upon A Share Transfer
The Dutch Supreme Court has ruled that unrealised losses fall within the scope of the Loss Restriction Rule, creating new administrative challenges for taxpayers who must now identify, value and monitor such losses at the time of qualifying ownership changes. While the judgment clarifies this principal issue, it leaves several technical questions unresolved, particularly affecting real estate structures, asset-intensive businesses and distressed M&A transactions.
Netherlands Tax
LL
Loyens & Loeff
Article
Dutch Tax Plan 2027
The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the
Netherlands Tax
AO
A&O Shearman
Article
OECD Releases New Pillar Two Guidance, Updated GIR And Framework For Legislative Reviews
The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.
Netherlands Tax
LL
Loyens & Loeff
See more

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Article
Nederland als juridische toegangspoort tot Europa voor Indiase bedrijven
The 2026 EU-India Free Trade Agreement, combined with the longstanding Netherlands-India tax treaty, creates unprecedented opportunities for Indian companies seeking European market access. Understanding the legal framework for investment structuring, M&A transactions, trade compliance, intellectual property protection, and tax planning is essential for Indian businesses establishing operations in the Netherlands.
Netherlands International
B
Buren
Article
The Netherlands As A Legal Gateway To Europe For Indian Companies
The 2026 EU-India Free Trade Agreement, combined with the long-standing Netherlands-India tax treaty, has created unprecedented opportunities for Indian companies seeking to establish operations in Europe. This comprehensive analysis examines how these two legal instruments work together to reduce trade barriers, lower tax burdens, and provide strategic advantages for Indian businesses entering the European market through the Netherlands.
Netherlands International
B
Buren
Article
Dutch Tax Plan 2027
The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the
Netherlands Tax
AO
A&O Shearman
See more

Income Tax

Article
Dutch Tax Plan 2027
The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the
Netherlands Tax
AO
A&O Shearman
Article
Employees Working From Home And Permanent Establishment
A new Dutch policy decree clarifies when remote working arrangements may create a permanent establishment for foreign employers, following recent amendments to the OECD Model Tax Convention. The guidance establishes a 50% threshold test and introduces case-by-case assessment criteria that could significantly impact cross-border employment taxation and corporate tax liability for businesses with remote workers.
Netherlands Tax
B
Buren
Article
Werknemersparticipaties en box 2: oppassen voor bad leavers!
When an employee is forced to return shares as a 'bad leaver' under a participation plan, Dutch tax authorities now require box 2 taxation based on market value rather than the contractual return price. This creates a significant tax liability without any actual payment received, raising questions about compensation possibilities through negative wage deductions and the broader implications for employee participation schemes.
Netherlands Tax
B
Buren
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Transfer Pricing

Article
OECD Releases New Pillar Two Guidance, Updated GIR And Framework For Legislative Reviews
The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.
Netherlands Tax
LL
Loyens & Loeff
Article
Nieuw beleidsbesluit toepassing internationaal belastingrecht
Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag.
Netherlands Tax
B
Buren
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Corporate Tax

Article
Nederland als juridische toegangspoort tot Europa voor Indiase bedrijven
The 2026 EU-India Free Trade Agreement, combined with the longstanding Netherlands-India tax treaty, creates unprecedented opportunities for Indian companies seeking European market access. Understanding the legal framework for investment structuring, M&A transactions, trade compliance, intellectual property protection, and tax planning is essential for Indian businesses establishing operations in the Netherlands.
Netherlands International
B
Buren
Article
Dutch Supreme Court: Unrealised Losses Fall Within The Loss Restriction Rules Upon A Share Transfer
The Dutch Supreme Court has ruled that unrealised losses fall within the scope of the Loss Restriction Rule, creating new administrative challenges for taxpayers who must now identify, value and monitor such losses at the time of qualifying ownership changes. While the judgment clarifies this principal issue, it leaves several technical questions unresolved, particularly affecting real estate structures, asset-intensive businesses and distressed M&A transactions.
Netherlands Tax
LL
Loyens & Loeff
Article
Dutch Tax Plan 2027
The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the
Netherlands Tax
AO
A&O Shearman
See more

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