Netherlands: Income Tax

When an employee is forced to return shares as a 'bad leaver' under a participation plan, Dutch tax authorities now require box 2 taxation based on market value rather than the contractual return price. This creates a significant tax liability without any actual payment received, raising questions about compensation possibilities through negative wage deductions and the broader implications for employee participation schemes.

A new Dutch policy decree clarifies when remote working arrangements may create a permanent establishment for foreign employers, following recent amendments to the OECD Model Tax Convention.

Dutch tax authorities have issued new guidance clarifying the comparability criteria for foreign pension funds seeking exemptions from Dutch corporate income tax and dividend withholding tax. The guidance addresses whether minimum age and income thresholds, as well as voluntary additional contributions, prevent foreign pension schemes from qualifying for Dutch tax relief.

The Netherlands has approved a major reform of its Box 3 regime (Dutch personal income tax on savings and investments)...

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.

De Hoge Raad heeft vandaag geoordeeld dat de 8% belastingrente voor de vennootschapsbelasting onverbindend is...

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.

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»).

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...