Netherlands: Income Tax

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Dutch Supreme Court Curbs Excessive Tax Interest Rate

On 16 January 2026, the Dutch Supreme Court ruled that the 8% tax interest rate applicable to corporate income tax assessments is disproportionate and violates the principle of equality.

Netherlands Tax

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Loyens & Loeff

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

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Buren

Shipping Tax Update 2026

As we start the new year, we have prepared an overview of the key Dutch and international tax developments impacting the shipping and offshore services industry.

Netherlands Tax

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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

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Buren

Consultation Proposal To Amend The FGR Regime

Netherlands Tax

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Loyens & Loeff

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

Netherlands Tax

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Buren

Possible Tax Refund For Non-Dutch Holiday Home Owners

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

Dutch Government Publishes Tax Package 2026

Netherlands Tax

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Buren

La Casita neemt Old Fashion Leidschendam over: derde vestiging in monumentaal pand

Netherlands Insolvency

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Buren

[Blog] Argentine : Procédure d'enregistrement des marques

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Novagraaf Group

German Desk Newsletter | Dezember 2025

Netherlands Commercial

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Buren

Legislative Proposal For Digital General Meetings Of Private Legal Entities Adopted By The Dutch House Of Representatives

Netherlands Commercial

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Loyens & Loeff

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

Netherlands Finance

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Loyens & Loeff

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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Buren

Budget Day 2025: Rewards & Benefits Changes For Dutch Employers

On Budget Day, 16 September 2025, the Dutch Government submitted the 2026 Tax Package to the House of Representatives. Several legislative proposals included in the 2026...

Netherlands Tax

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Loyens & Loeff

Prinsjesdag 2025: de gevolgen voor het Nederlandse familiebedrijf

Op 16 september 2025 heeft het demissionaire kabinet het Belastingpakket 2026 aangeboden aan de Tweede Kamer.

Netherlands Real Estate

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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

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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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Buren

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

Netherlands Tax

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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

Rechtbank Den Haag doet uitspraak in massaalbezwaarplus-procedure

Netherlands Tax

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Buren

European Commission Recommends Tax Incentives For Clean Industrial Deal

Netherlands Tax

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Loyens & Loeff

Uitbreiding massaal bezwaar tegen hoge belastingrente

Netherlands Tax

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Buren

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

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Loyens & Loeff

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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Buren

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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Buren

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

Netherlands Tax

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Loyens & Loeff

Massaal Bezwaar Tegen Hoge Belastingrente

Op 7 november 2024 is door de Rechtbank Noord-Nederland een uitspraak [verwijzing naar uitspraak] gedaan betreft de belastingrente die is berekend op een aanslag vennootschapsbelasting.

Netherlands Tax

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Buren

Mass Objection Against Tax Interest

On November 7, 2024, the District Court of Noord-Nederland issued a decision (ECLI:NL:RBNNE:2024:4361) concerning the tax interest applied to a corporate income tax assessment.

Netherlands Tax

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Buren

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

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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Buren

Most Relevant Changes Of Dutch Tax Legislation

Netherlands Tax

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Buren

The 2025 Dutch Tax Classification Of The Brazilian FIP

Netherlands Tax

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Norton Rose Fulbright

Shipping Tax Update 2025

Netherlands Transport

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Loyens & Loeff

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

Netherlands Tax

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Loyens & Loeff

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

Netherlands Tax

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Loyens & Loeff

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

Netherlands Tax

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Loyens & Loeff

Tax Alert | Dutch Government Publishes 2025 Tax Package

Netherlands Tax

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Tax Impact New Coalition Plans

Netherlands Tax

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Tax Alert | Prinsjesdagspecial Belastingplan 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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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

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