Netherlands: Transfer Pricing

Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag.

The Dutch Ministry of Finance has issued an updated Decree providing crucial clarifications on the practical application of hybrid mismatch rules under ATAD2. These updates address key interpretative questions that have emerged in practice, particularly concerning the interaction with US tax regimes, capitalised acquisition costs, and cost-plus transfer pricing structures.

The OECD's proposed revisions to Chapter VII of the Transfer Pricing Guidelines represent the most extensive rewrite of intra-group services guidance in years, introducing new requirements for accurate delineation, expanded benefit testing, and dedicated documentation standards. Loyens & Loeff's Transfer Pricing team has submitted detailed comments assessing whether these changes reduce compliance burdens or risk increasing double taxation for multinational enterprises.

On 10 September 2024, the Court of Justice of the European Union (CJEU) sided with the European Commission and ruled that two Irish subsidiaries of the Apple group received unlawful State aid from Ireland.

Last week, the Dutch Court of Appeal in Amsterdam (Court of Appeal) published two cases that were both related to transfer pricing. In the case that was published on 17 July 2024, the Court of Appeal ruled...

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.

The Amsterdam Court of Appeal has ruled that Uber drivers are employees and that their services are covered by the collective agreement for taxi transport...

On 21 September 2021, the Dutch Ministry of Finance submitted the 2022 Dutch Budget to parliament. The Netherlands is currently ruled by a caretaker government.

Businesses typically have a strong appetite to expand abroad to take advantage of the opportunities on offer, but it can come with a host of new obligations.