Netherlands on Income Tax

The Dutch tax classification system for non-Dutch entities will undergo significant changes as of 1 January 2025. These reforms will have implications for how entities are treated (i.e., tax transparent or not).

The Dutch corporate income tax (CIT) rates for 2025 do not change compared to 2024 and are as follows:

Loyens & Loeff NY regularly posts 'Snippets' on EU tax and legal topics. This Snippet describes the impact of the new Dutch (𝐍𝐋) entity tax classification rules on NL limited...