Netherlands: Income 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.

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

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

B

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

B

Buren

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

Netherlands Tax

LL

Loyens & Loeff

Changes In Dutch Tax Legislation For Expatriates

Netherlands Tax

B

Buren

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

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

Prinsjesdag 2025: de gevolgen voor het Nederlandse familiebedrijf

Netherlands Real Estate

LL

Loyens & Loeff

Consultation Proposal To Amend The FGR Regime

Netherlands Tax

LL

Loyens & Loeff

The European Commission Opens Formal Antitrust Investigation Into Google's Use Of Online Content For AI Purposes

European Union Anti-trust

LL

Loyens & Loeff

SFDR 2.0 – EU Commission Publishes Final Proposal

Netherlands Finance

LL

Loyens & Loeff

DNB Publishes The Supervision Calendar For Insurers 2026

Netherlands Finance

LL

Loyens & Loeff

The EU Market Integration Package – What Fund Managers Need To Know

Netherlands Finance

LL

Loyens & Loeff

Dutch Budget Day 2025: Energy And Environment

On Budget Day, the Dutch government published several legislative proposals and amendments related to energy and environment.

Netherlands Energy

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

Carta del Secretario de Estado de Finanzas sobre el esquema de interés lucrativo

El 1 de julio de 2025, el Secretario de Estado de Finanzas presentó una carta al Parlamento en la que aborda propuestas alternativas en relación con el esquema de interés lucrativo actual (la «carta»).

Netherlands Tax

B

Buren

Memorando de primavera de 2025: se esperan nuevas medidas fiscales

El gobierno neerlandés de coalición ha acordado recientemente actualizar los presupuestos para 2025 y años posteriores. El presupuesto final para 2026 será anunciado oficialmente con motivo...

Netherlands Tax

B

Buren

Dutch Supreme Court Rules On Anti-Abuse In Dividend Withholding Tax Exemptions

Netherlands Tax

GT

Greenberg Traurig, LLP

Court Case On Lucrative Interest Taxation For Expats

Netherlands Tax

LL

Loyens & Loeff

Dutch Supreme Court Clarifies Anti-abuse Rule In Dividend Tax Cases Involving International Holding Companies

Netherlands Tax

LL

Loyens & Loeff

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

Netherlands Tax

LL

Loyens & Loeff

Rechtbank Den Haag doet uitspraak in massaalbezwaarplus-procedure

Netherlands Tax

B

Buren

European Commission Recommends Tax Incentives For Clean Industrial Deal

Netherlands Tax

LL

Loyens & Loeff

Uitbreiding massaal bezwaar tegen hoge belastingrente

Netherlands Tax

B

Buren

Dutch Supreme Court Rules On Anti-abuse Rules In International Holding Structures

Netherlands Tax

LL

Loyens & Loeff

Spring Memorandum 2025: New Tax Measures Expected

Netherlands Tax

B

Buren

Tax Update: Tax Measures Expected On Dutch Budget Day 2025

Netherlands Tax

B

Buren

Uitbreiding massaal bezwaar tegen hoge belastingrente

Op 8 mei 2025 heeft de Staatssecretaris van Financiën een aanvullend besluit gepubliceerd over de zogenoemde massaal bezwaarprocedure voor belastingrente.

Netherlands Tax

B

Buren

Dutch Supreme Court Rules On Anti-abuse Rules In International Holding Structures

On 25 April 2025, the Dutch Supreme Court (Supreme Court) issued two landmark decisions on certain anti-abuse rules relevant for non-Dutch...

Netherlands Tax

LL

Loyens & Loeff

Spring Memorandum 2025: New Tax Measures Expected

The Dutch coalition government recently agreed on an update to the budget for 2025 and later years.

Netherlands Tax

B

Buren

Tax Update: Tax Measures Expected On Dutch Budget Day 2025

The Dutch coalition government recently agreed on an update to the budget for 2025 and later years. The final 2026 budget will officially be announced...

Netherlands Tax

B

Buren

Pillar Two: Flow-Through Entities (Part 2): Reverse Hybrids – New York Office Snippet

Netherlands Tax

LL

Loyens & Loeff

EU Tax Alert 209

CJ judgment on the compatibility of Polish tax exemption applicable only to externally managed collective investment funds with the free movement of capital...

Netherlands Tax

LL

Loyens & Loeff

Launch Of Public Consultation On Taxation Of Lucrative Interests

Yesterday, the Dutch Ministry for Finance launched a public consultation on the tax treatment of so-called ‘lucrative interests' (i.e. the Dutch carried interest taxation rules)...

Netherlands Tax

LL

Loyens & Loeff

Dutch Tax Authorities Provide Practical Guidance On Employee Loans To Purchase Equity In An MIP

When structuring MIPs in the Netherlands, many technical tax issues require careful consideration.

Netherlands Tax

B

Buren

Most Relevant Changes Of Dutch Tax Legislation

This alert discusses the most relevant changes in Dutch tax legislation applicable per 1 January 2025 and upcoming years...

Netherlands Tax

B

Buren

The 2025 Dutch Tax Classification Of The Brazilian FIP

Netherlands Tax

NR

Norton Rose Fulbright

Shipping Tax Update 2025

Netherlands Transport

LL

Loyens & Loeff

Dutch Tax Plans 2025: Impact Of New Tax Classification Rules On Dutch CVs And Foreign LPs – New York Office Snippet

Netherlands Tax

LL

Loyens & Loeff

CJEU Rules In 'Net Taxation' Case In Dutch Dividend Withholding Tax

Netherlands Tax

LL

Loyens & Loeff

Dutch House Of Representatives Amends And Adopts The Tax Plans 2025 Presented On Budget Day

Netherlands Tax

LL

Loyens & Loeff

Tax Alert | Dutch Government Publishes 2025 Tax Package

Netherlands Tax

B

Buren

Tax Impact New Coalition Plans

Netherlands Tax

B

Buren

Tax Alert | Prinsjesdagspecial Belastingplan 2025

Netherlands Tax

B

Buren

Prinsjesdag 2024: Update stand van zaken ZZP wet- en regelgeving

Netherlands Employment

B

Buren

Supreme Court Rulings: Tax On Box 3 Income From Savings And Investments Is Still Discriminatory

Netherlands Tax

B

Buren

Exercise Of Options By The Holder Of An "Expiring Participation" Exempt Under The Dutch Participation Exemption

Netherlands Tax

LL

Loyens & Loeff

Dutch Tax Shake-up: What New Entity Classification Rules Mean For Investors

Netherlands Tax

B

Buren

Boletín informativo de BUREN Escritorio internacional | España y Latinoamérica - Enero de 2024

Netherlands Tax

B

Buren

Verliesverrekening en kwijtscheldingswinstvrijstelling

Netherlands Tax

B

Buren

Most Relevant Changes Of Dutch Tax Legislation

Netherlands Tax

B

Buren

See more

Latest Videos

See more

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

Statutory Compliance Of Cyprus Companies (Video)

CA

CYAUSE Audit Services Ltd

Shipping Companies + Yacht Registration In Malta 2023 (Video)

ZI

Zugimpex International GmbH

Implementation Of Management Equity Participation (Video)

KE

Kirkland & Ellis International LLP

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