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.

Dutch Tax Classification Reform: What Pension Funds Need To Know

As of 1 January 2025, Dutch tax classification rules for limited partnerships have undergone a fundamental shift. This change may have significant implications for Dutch pension funds, particularly those investing in (alternative) investment funds (Funds)...

Netherlands Employment

LL

Loyens & Loeff

Tax In Distressed Situations Netherlands

Companies struggling to meet debt obligations consider various options to service, refinance, or restructure their debt. While tax might not be the first concern, the potential tax consequences of the options...

Netherlands Tax

LL

Loyens & Loeff

Wetsvoorstel Wet fiscale stimulering van startups en scale-ups ter consultatie

Na uitvoerig debat is op 1 april 2026 het wetsvoorstel Wet fiscale stimulering van startups en scale-ups ter internetconsultatie gepubliceerd.

Netherlands Tax

LL

Loyens & Loeff

Consultation On Legislative Proposal On Tax Incentives For Dutch Startups And Scale-ups

The Dutch government launched a public consultation on a legislative proposal aimed at stimulating innovation and business growth (Wet fiscale stimulering startups en scale-ups).

Netherlands Tax

B

Buren

Dutch Tax Policy Guidance On Foreign Pension Funds

Netherlands Tax

LL

Loyens & Loeff

Cross-border Hiring Of Dutch ZZPs: Key Risks And Developments

Netherlands Employment

GGI Global Alliance

Lucrative Interest Taxation In Cross-border Situations

Netherlands Tax

LL

Loyens & Loeff

Boletín Informativo de BUREN – Decimosexta Edición Escritorio International | España y Latinoamérica | Marzo de 2026

Netherlands Commercial

B

Buren

Dutch Supreme Court: Legal Presumption In Demerger Roll-over Facility To Be Set Aside

Netherlands Tax

LL

Loyens & Loeff

Why The Netherlands Must Protect And Expand Its Expat Regime

Netherlands Employment

AO

A&O Shearman

Draft Bill On Modernisation Of Pledge And Assignment Of Receivables: A Game Changer For Credit Provision In The Netherlands

Netherlands Insolvency

GGI Global Alliance

Dutch Supreme Court Curbs Excessive Tax Interest Rate

Netherlands Tax

LL

Loyens & Loeff

Corporate Tax Laws and Regulations Netherlands 2026

Netherlands Tax

B

Buren

Het Voorontwerp Wet modernisering pandrecht en cessie nader bekeken

Netherlands Insolvency

B

Buren

Tax In Distressed Situations Netherlands

Netherlands Tax

LL

Loyens & Loeff

New Proposed Company Form: EU Inc.

Netherlands Commercial

AO

A&O Shearman

New Security Requirements For Dutch Government Contracts: ABDO And ABRO

Netherlands Government

LL

Loyens & Loeff

The ECGT Directive Playbook: What EU Companies Need To Know And Do

Netherlands Commercial

LL

Loyens & Loeff

George Orwell als merk? EUIPO zegt nee

European Union IP

NG

Novagraaf Group

(Updated) Fund Decree Published By Dutch Secretary Of State For Finance

The Dutch Secretary of State for Finance has published an updated version of the Fund Decree initially issued in November 2024, providing further clarity on the Dutch tax classification rules applicable...

Netherlands Tax

B

Buren

Consultation Proposal To Amend The FGR Regime

On 15 December, the Dutch legislator has published a consultation proposal containing a draft legislative amendment to the definition of the fund for joint account...

Netherlands Tax

LL

Loyens & Loeff

Updated Fund Decree – Latest On Dutch Tax Classification As FGR For Dutch And Non-Dutch Limited Partnerships

On 2 December 2025, the Dutch State Secretary for Finance published an update of the decree addressing the amended definition of the fund for joint account (fonds voor gemene rekening; FGR)...

Netherlands Commercial

LL

Loyens & Loeff

European Commission Publishes Second Evaluation Of The Directive On Administrative Cooperation In Taxation (DAC)

On 19 November 2025, the European Commission published its second evaluation of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC)...

Netherlands Tax

LL

Loyens & Loeff

Dutch Supreme Court Sends VAT Case For Property Transfers To CJEU

European Union Tax

LL

Loyens & Loeff

OECD Releases The 2025 Update To Its Model Treaty

Netherlands Tax

LL

Loyens & Loeff

The Benefits And Necessity Of Separate Purchase And Construction Transactions

Netherlands Real Estate

LL

Loyens & Loeff

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

GGI Global Alliance

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

Netherlands Tax

B

Buren

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

Netherlands Tax

B

Buren

Spain/LatAm Practice newsletter | Octubre de 2025

Netherlands Tax

B

Buren

EU VAT Quarterly Wrap-up –– Q3 2025

Netherlands Tax

AM

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

B

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

B

Buren

EU VAT Quarterly Wrap-up –– Q3 2025

In this Q3 2025 edition of our VAT Quarterly Wrap-up, we address three VAT topics which kept the CJEU busy in the third quarter of 2025. Alongside these cases, we selected a number of developments...

Netherlands Tax

AM

Alvarez & Marsal

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

In European value-added tax (VAT) law, one occasionally encounters a case that reads less like a fiscal dispute and more like a morality tale. Such is the Svilosa judgement, wherein the Court of Justice...

Netherlands Tax

GGI Global Alliance

Possible Tax Refund For Non-Dutch Holiday Home Owners

If you are a non-Dutch resident who owns a holiday home in the Netherlands for personal use, you may be entitled to a tax refund.

Netherlands Tax

B

Buren

VAT Exemption For Intermediation In Share Transactions – Dutch Decree

Netherlands Tax

B

Buren

Meer duidelijkheid voor ANBI's: Beleidsbesluit 2025

Deze zomer heeft de staatssecretaris een nieuw besluit gepubliceerd over de ANBI-regeling.

Netherlands Tax

B

Buren

Energy, Sustainability And Climate – Overview Of Tax Developments

Dutch tax regulations concerning energy, sustainability and climate are constantly evolving. This publication provides an up-to-date overview of the most significant developments.

Netherlands Energy

LL

Loyens & Loeff

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

LL

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

Netherlands Tax

LL

Loyens & Loeff

Budget Day: Legislative Proposal To Change Lucrative Interest Regime

Netherlands Tax

B

Buren

Belastingpakket 2026

Netherlands Tax

B

Buren

Budget Day 2025: Rewards & Benefits Changes For Dutch Employers

Netherlands Tax

LL

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

LL

Loyens & Loeff

Carta del Secretario de Estado de Finanzas sobre el esquema de interés lucrativo

Netherlands Tax

B

Buren

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

LL

Loyens & Loeff

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

Netherlands Tax

B

Buren

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

Netherlands Tax

GT

Greenberg Traurig, LLP

Court Case On Lucrative Interest Taxation For Expats

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 Proposes Financial Contribution For EU Companies And Permanent Establishments

European Union Tax

LL

Loyens & Loeff

An Overview Of The EU Public Country-by-country Reporting Rules

Netherlands Tax

LL

Loyens & Loeff

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