Netherlands: Income 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.

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

On 1 January 2025, the Dutch tax classification rules and the definition of the non-transparent fund for joint account (fonds voor gemene rekening; FGR) changed.

Netherlands Tax

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Loyens & Loeff

Budget Day: Legislative Proposal To Change Lucrative Interest Regime

On 16 September 2025 at the occasion of Budget Day, the caretaking government presented new legislative proposals to increase the taxation of so-called lucrative interest.

Netherlands Tax

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Dutch Government Publishes Tax Package 2026

On Budget Day, 16 September, the Dutch caretaker government presented the 2026 Tax Plan along with several accompanying legislative proposals, most of which are scheduled...

Netherlands Tax

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Belastingpakket 2026

Ook dit jaar zijn er op Prinsjesdag weer diverse wetsvoorstellen die onderdeel uitmaken van het pakket Belastingplan 2026 ingediend bij de Tweede Kamer.

Netherlands Tax

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Budget Day 2025: Rewards & Benefits Changes For Dutch Employers

Netherlands Tax

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Loyens & Loeff

Prinsjesdag 2025: de gevolgen voor het Nederlandse familiebedrijf

Netherlands Real Estate

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Loyens & Loeff

Dutch Budget Day 2025: Energy And Environment

Netherlands Energy

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Loyens & Loeff

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

Netherlands Tax

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Loyens & Loeff

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

Netherlands Tax

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Memorando de primavera de 2025: se esperan nuevas medidas fiscales

Netherlands Tax

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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

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Loyens & Loeff

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

Netherlands Tax

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Loyens & Loeff

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

Netherlands Tax

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Loyens & Loeff

Anti-ESG Update: Navigating The Backlash On ESG

Netherlands Commercial

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Loyens & Loeff

Legislative Proposal For Intensifying The Dutch Healthcare-Specific Merger Test Open For Consultation

Netherlands Healthcare

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Loyens & Loeff

[Blog] MyEPO se modernise pour une gestion simplifiée des pouvoirs

European Union IP

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Novagraaf Group

European Court: Contractually Agreed TP Adjustments May Have VAT Implications

European Union Tax

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Loyens & Loeff

Procedimientos WHOA/esquema neerlandés: reducción significativa de tasas judiciales

Netherlands Insolvency

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Rechtbank Den Haag doet uitspraak in massaalbezwaarplus-procedure

Afgelopen week heeft de Rechtbank Den Haag voor het eerst uitspraak gedaan in de zogenoemde massaalbezwaarplus-procedure. Het beroep is ongegrond verklaard.

Netherlands Tax

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European Commission Recommends Tax Incentives For Clean Industrial Deal

On 2 July 2025, the European Commission published a recommendation to guide EU Member States in designing tax incentives that support clean industrial investment.

Netherlands Tax

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Loyens & Loeff

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

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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

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Loyens & Loeff

Spring Memorandum 2025: New Tax Measures Expected

Netherlands Tax

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Tax Update: Tax Measures Expected On Dutch Budget Day 2025

Netherlands Tax

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

Netherlands Tax

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Loyens & Loeff

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

Netherlands Tax

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Loyens & Loeff

Massaal Bezwaar Tegen Hoge Belastingrente

Netherlands Tax

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Buren

Mass Objection Against Tax Interest

Netherlands Tax

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Buren

Public Consultation On Alternatives To The Current Lucrative Interest Regime

Netherlands Commercial

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Buren

EU Tax Alert 209

Netherlands Tax

LL

Loyens & Loeff

Launch Of Public Consultation On Taxation Of Lucrative Interests

Netherlands Tax

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Loyens & Loeff

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

Netherlands Tax

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Public Consultation On Alternatives To The Current Lucrative Interest Regime

Last week, the Dutch government launched a public consultation regarding the current lucrative interest regime. This article provides an overview of the rationale...

Netherlands Commercial

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Buren

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

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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

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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

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Buren

Most Relevant Changes Of Dutch Tax Legislation

Netherlands Tax

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

On 14 November 2024, the Dutch House of Representatives adopted the tax plans published by the Ministry of Finance on 17 September 2024 (Tax Plans 2025).

Netherlands Tax

LL

Loyens & Loeff

Tax Alert | Dutch Government Publishes 2025 Tax Package

On 17 September 2024 on the occasion of Budget Day the Dutch government presented the 2025 Tax Package. We already informed you about the coalition plans for the coming years of the Dutch government by way...

Netherlands Tax

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Tax Impact New Coalition Plans

Last Wednesday, four political parties reached a provisional agreement to form a government in the Netherlands.

Netherlands Tax

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Tax Alert | Prinsjesdagspecial Belastingplan 2025

Dit pakket bevat enkele reeds verwachte voorstellen waarover wij al eerder hebben geschreven. Opvallend is het voorstel dat enkele wetswijzigingen worden teruggedraaid en dat diverse maatregelen later dan 1 januari 2025...

Netherlands Tax

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

Netherlands Employment

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

Netherlands Tax

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Buren

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

Netherlands Tax

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Loyens & Loeff

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

Netherlands Tax

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Buren

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

Netherlands Tax

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Verliesverrekening en kwijtscheldingswinstvrijstelling

Netherlands Tax

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Most Relevant Changes Of Dutch Tax Legislation

Netherlands Tax

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Tax Implications Of New Dutch Partnership Rules: Your CV May Become Taxable

Netherlands Tax

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Greenberg Traurig, LLP

Managing ERP Localisation Projects: A Practical Guide

Netherlands Tax

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TMF Group BV

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

Budget Day 2024: Changes To Payroll Taxes For Dutch Employers

Netherlands Tax

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Loyens & Loeff

Forecast Dutch Budget Day 2024

Netherlands Tax

LL

Loyens & Loeff

Hybrid Financing Arrangements Under The GLOBE Rules

Netherlands Tax

LL

Loyens & Loeff

Dutch Budget Day 2024: What To Expect For Private Equity Real Estate?

Netherlands Tax

AM

Alvarez & Marsal

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