Netherlands: Tax Authorities

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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.

Don Quixote Versus Dutch Windmills: A Symbolic Battle Against International Tax Avoidance

The fight against tax avoidance is often portrayed as a modern version of Don Quixote's battle against windmills. Legislators and tax authorities, including those in the Netherlands...

GGI Global Alliance

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

In 2021, the Dutch Supreme Court (Hoge Raad) ruled that the deemed return system under Box 3 was contrary to European law.

Netherlands Tax

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Buren

Box 3 status en oude jaren, wat kunt u nog doen?

Enkele jaren geleden oordeelde de Hoge Raad dat het fictief rendementstelsel uit box 3 in strijd was met Europese wetgeving. In dit stuk zetten we kort uiteen wat de status is en welke acties nodig zijn voor oudere jaren.

Netherlands Tax

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Buren

Spain/LatAm Practice newsletter | Octubre de 2025

BUREN es un bufete de abogados neerlandés independiente y multidisciplinar, con oficinas en los Países Bajos, Luxemburgo y China.

Netherlands Tax

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Buren

EU VAT Quarterly Wrap-up –– Q3 2025

Netherlands Tax

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Alvarez & Marsal

CJEU Clarifies VAT Treatment Of Creditor Actions – The Svilosa Case (C-535/24)

Netherlands Tax

GGI Global Alliance

Possible Tax Refund For Non-Dutch Holiday Home Owners

Netherlands Tax

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Buren

VAT Exemption For Intermediation In Share Transactions – Dutch Decree

Netherlands Tax

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Buren

Consultation On Legislative Proposal On Tax Rules For (Cross-border) Conversions

Netherlands Tax

LL

Loyens & Loeff

Dutch Government Decides Against Easing BOR: Family Test And Dilution Rule Withdrawn

Netherlands Family

LL

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

LL

Loyens & Loeff

Meer duidelijkheid voor ANBI's: Beleidsbesluit 2025

Netherlands Tax

B

Buren

Energy, Sustainability And Climate – Overview Of Tax Developments

Netherlands Energy

LL

Loyens & Loeff

International Employment Law Podcast Series - The Netherlands (Podcast)

Netherlands Employment

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Travers Smith LLP

Consultation On Legislative Proposal On Tax Rules For (Cross-border) Conversions

Netherlands Tax

LL

Loyens & Loeff

Les dessins en couleur et en niveaux de gris sont désormais acceptés à l'Office Européen des Brevets

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Novagraaf Group

VAT Exemption For Intermediation In Share Transactions – Dutch Decree

Netherlands Tax

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Buren

When Is A Contract For Services An Employment Contract In The Netherlands?

Netherlands Employment

LM

Littler Mendelson

EU Tax Alert 212

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

European Union Tax

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Loyens & Loeff

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

LL

Loyens & Loeff

EU Tax Snippet Summer Series #4 EU ATAD 3 Directive – New York Office Snippet

As outlined in our earlier Snippet, the ATAD3 proposal was introduced to combat tax abuse by ‘shell companies' – EU holding and financing companies perceived to lack sufficient substance (𝐒𝐡𝐞𝐥𝐥𝐬).

Netherlands Tax

LL

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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Buren

Belastingpakket 2026

Netherlands Tax

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Buren

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

LL

Loyens & Loeff

Dutch Budget Day 2025: Energy And Environment

Netherlands Energy

LL

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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Buren

EU Tax Snippet Summer Series #1 Introduction To Pillar Two & ATAD3 Developments For US MNEs And Asset Managers

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Loyens & Loeff

Landmark Dutch Supreme Court Ruling On Dividend Tax Exemption And Anti-abuse Measures

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

EU Tax Snippet Summer Series #1 Introduction To Pillar Two & ATAD3 Developments For US MNEs And Asset Managers

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. Over the summer, the 'EU Tax Snippet Summer Series' will offer insights into three recent EU tax...

LL

Loyens & Loeff

Landmark Dutch Supreme Court Ruling On Dividend Tax Exemption And Anti-abuse Measures

On 18 July 2025, the Dutch Supreme Court delivered two significant rulings concerning dividend wit holding tax ("DWT") exemptions for Belgian corporate shareholders.

Netherlands Tax

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Buren

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

The Dutch Supreme Court issued two rulings that provide guidance on how to apply the Dutch dividend withholding tax exemption, more specifically the anti-abuse provisions therein.

Netherlands Tax

GT

Greenberg Traurig, LLP

Court Case On Lucrative Interest Taxation For Expats

Last week, the Court of Appeal of Amsterdam issued a court ruling dealing with the taxation of an indirectly held lucrative interest by an individual making use of the 30%-ruling.

Netherlands Tax

LL

Loyens & Loeff

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

Netherlands Tax

LL

Loyens & Loeff

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

LL

Loyens & Loeff

Netherlands Has Published A Tax Convention With Kazakhstan Synthesized With MLI

Recently Netherlands published a Convention for the avoidance of double taxation with Kazakhstan ("the Convention"), that incorporates provisions of the Multilateral Convention...

Netherlands Tax

KP

KP Disputes

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

Boletín Informativo de BUREN – Decimotercera Edición Escritorio Internacional | España y Latinoaméricaa | Abril de 2025

BUREN is an independent, multi-disciplinary Dutch law firm with offices in the Netherlands, Luxembourg and China. Through this quarterly newsletter, BUREN keeps you informed...

Worldwide Commercial

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Buren

Spring Memorandum 2025: New Tax Measures Expected

Netherlands Tax

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Buren

Employee Stock Options More Attractive As Of 1 January 2027

Netherlands Employment

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Loyens & Loeff

Wetsvoorstel ‘Wet transparantie en tegengaan ondermijning door maatschappelijke organisaties' is aangenomen door Tweede Kamer

Netherlands Government

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Loyens & Loeff

Pillar Two: Flow-Through Entities (Part 1): Tax Transparent Entities – New York Office Snippet

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

Pillar Two: Jan. 2025 OECD Guidance (Part 2) – New York Office Snippet

Netherlands Tax

LL

Loyens & Loeff

The 28th Legal Regime: Enhancing European Competitiveness And Innovation?

Netherlands Commercial

LL

Loyens & Loeff

Launch Of Public Consultation On Taxation Of Lucrative Interests

Netherlands Tax

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Loyens & Loeff

Instruction On Self-Reporting, Cooperation And Internal Investigations Applied For First Time

Netherlands Commercial

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De Brauw Blackstone Westbroek N.V.

US Withdraws Support For Pillar II: Protective Measures Expected

Netherlands Tax

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De Brauw Blackstone Westbroek N.V.

EU Tax Directives #2: EU ATAD 3 Directive – New York Office Snippet

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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

The 2025 Dutch Tax Classification Of The Brazilian FIP

Netherlands Tax

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Norton Rose Fulbright

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