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

In two landmark decisions issued on 18 July 2025, the Dutch Supreme Court has provided further clarification on the application of the anti-abuse rule in the context of Dutch dividend withholding tax.

Netherlands Tax

LL

Loyens & Loeff

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

LL

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

Netherlands Tax

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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

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Buren

Tax Update: Tax Measures Expected On Dutch Budget Day 2025

Netherlands Tax

B

Buren

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

Netherlands Tax

LL

Loyens & Loeff

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

Netherlands Tax

LL

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

B

Buren

EU Tax Alert 209

Netherlands Tax

LL

Loyens & Loeff

[Blog] Explication de la CJUE sur la compétence internationale en matière de validité du brevet

European Union IP

NG

Novagraaf Group

EPPO Targets (E-)Bike Import Fraud As Dutch Customs Laws Strengthen

Worldwide Criminal

LL

Loyens & Loeff

Pride Month At RFB: How We Are Celebrating, What It Means To Us, And Why Representation In The Legal Industry Is Crucial.

Netherlands Commercial

RF

Ronald Fletcher Baker

Quand l'innovation technologique se met au service de la transition écologique

European Union IP

NG

Novagraaf Group

Generative AI And Copyright: The Studio Ghibli Effect

European Union IP

NG

Novagraaf Group

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

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Buren

The 2025 Dutch Tax Classification Of The Brazilian FIP

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).

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

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Buren

Tax Impact New Coalition Plans

Netherlands Tax

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Buren

Tax Alert | Prinsjesdagspecial Belastingplan 2025

Netherlands Tax

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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

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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Buren

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

Wanneer is sprake van een arbeidsovereenkomst en wanneer van een "zzp-overeenkomst"? In veel gevallen is dat duidelijk, maar niet altijd.

Netherlands Employment

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Buren

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

On Thursday 6 June, last, the Supreme Court of the Netherlands ruled in a number of cases that the legislation to calculate the taxable income for personal income...

Netherlands Tax

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Buren

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

Recently, on 25 October 2024, the Supreme Court ruled that the rules for expiring participations extend to options on qualifying participations.

Netherlands Tax

LL

Loyens & Loeff

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

Netherlands Tax

B

Buren

Managing ERP Localisation Projects: A Practical Guide

The global enterprise resource planning (ERP) market continues to grow as companies strive to consolidate and simplify their accounting and tax (A&T) handling across multiple jurisdictions.

Netherlands Tax

TG

TMF Group BV

Dutch Budget Day 2024: Tax Measures Relevant For Private Equity Real Estate

On Dutch Budget Day 2024 (17 September 2024), several tax measures were proposed as part of the 2025 Budget Day Tax Plans (Belastingplan 2025) which may impact real estate investors investing in or via the Netherlands.

Netherlands Tax

AM

Alvarez & Marsal

Dutch Budget Day 2024: Proposed Changes For 2025

On 17 September 2024 (Budget Day 2024), the Dutch Ministry of Finance submitted the 2025 Dutch Budget to parliament. This budget contains various tax proposals for the coming year (Tax Plans 2025).

Netherlands Tax

LL

Loyens & Loeff

Budget Day 2024: Changes To Payroll Taxes For Dutch Employers

On Budget Day 2024, 17 September 2024, the Dutch government presented the 2025 Tax Package to the House of Representatives. The Cover Letter of the 2025 Tax Package (Cover Letter) indicates that not all tax...

Netherlands Tax

LL

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

Tax Developments Are Gathering Pace For The Dutch Real Estate Market

Netherlands Tax

OC

Osborne Clarke

2024年十大商业复杂性最高的司法管辖区

Netherlands Commercial

TG

TMF Group BV

Pillar 2: Understanding Its Exemption For Dividends And Profit Distributions

European Union Tax

NR

Norton Rose Fulbright

Dutch Supreme Court Rules That A German Sondervermögen Is Not Subject To Dutch CIT On Income From Dutch Real Estate

Netherlands Real Estate

LL

Loyens & Loeff

Wat brengt het hoofdlijnenakkoord het Nederlandse familiebedrijf?

Netherlands Tax

LL

Loyens & Loeff

EU Tax Alert 205

European Union Tax

LL

Loyens & Loeff

New Tax Treaty Between Spain And The Netherlands: Expected Impact On Spanish Real Estate Investments

European Union Tax

AM

Alvarez & Marsal

The Netherlands: Alternative Tax Measures For A Sound And Predictive Business Climate

Netherlands Tax

LL

Loyens & Loeff

[Blog] Le nouveau statut fiscal de « jeune entreprise de croissance »

Netherlands Tax

NG

Novagraaf Group

Changes In The Dutch Tax Treatment Of The Fund For Joint Account And The Limited Partnership

Netherlands Tax

VD

Van Doorne

New Dutch Tax Policy Report Emphasizes Need For Stable Dutch Tax Environment

Netherlands Tax

VD

Van Doorne

Pensioenfonds volgens Advocaat-Generaal geen gemeenschappelijk beleggingsfonds

Netherlands Employment

LL

Loyens & Loeff

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