Dutch fiscal unity amended
14 December 2016
As per 9 December 2016 the Dutch fiscal unity regime has been amended according to previous rulings by the Court of Justice of the European Union.
Amending protocol of the tax treaty between the Netherlands and Germany
25 November 2016
Recently, the Dutch Government announced that the amended protocol of the tax treaty between the Netherlands and Germany effective as from 1 January 2016 will enter into force on 31 December 2016.
Amending protocol of the tax treaty between the Netherlands and Germany
25 November 2016
Germany
Recently, the Dutch Government announced that the amended protocol of the tax treaty between the Netherlands and Germany effective as from 1 January 2016 will enter into force on 31 December 2016.
Dutch tax plan 2017
13 October 2016
On the 20th of September 2017 (Budget Day), the Dutch Government presented her 2017 Tax Plan. The Dutch Tax Plan 2017 provides for proposals for amendments of Dutch tax laws. These proposals will be discussed in Parliament the upcoming months and may be subject to change.
New tax treaty signed between the Netherlands and Zambia
06 July 2016
Zambia
On 15 July 2015 the Netherlands and Zambia signed an income tax treaty. The new tax treaty will replace the 1977 tax treaty.
Court of Appeals approves a fiscal unity between Dutch subsidiaries of a joint non-EU parent company
19 May 2016
Recently, the Court of Appeals Arnhem-Leeuwarden ruled in its case 15/00206 on 24 April 2016, that under the application of the non-discrimination clause of a Tax Treaty concluded by the Netherlands and another country which is not a member of the European Union ('EU'), neither is a member of the European Economic Area ('EEA'), a request to form a fiscal unity for corporation tax purposes between two Dutch sister companies with a joint non-EU/non-EEA arent company, must be granted.
Tax rates 2016
01 February 2016
On the page Dutch tax rates 2016 - corporations you will find the rates with regard to corporate income tax, dividend withholding tax, real estate transfer tax and VAT. For the tax rates 2016 for corporations click here.
Tax changes in the Netherlands per 1 January 2015
02 January 2015
On 16 September 2014 the Dutch Government presented the Tax Budget for 2015.Dutch Parliament approved the Tax Budget 2015 on 13 November 2014 and the Dutch Senate on 16 December 2014.The 2015 Tax Budget contains various measures to reduce the tax burden on labor and sets out the tax details of various measures already announced.The impact for corporate entities is relatively small, but in particular several wage tax changes have a direct and potentially very significant impact on employers.
The Work-Related Expense Scheme (WKR) obligatory per 1 January 2015
02 January 2015
Per 1 January 2011 the Work-Related Expense Scheme, or in Dutch the “Werkkostenregeling” or “WKR” was introduced as part of the Dutch wage tax legislation.
New VAT regime for E-services and introduction of the MOSS scheme
19 December 2014
As from 1 January 2015, the rules on telecommunications, broadcasting and electronically supplied services (digital services) will change. Per that date the abovementioned services will as a general rule be subject to VAT in the country of residence or establishment of the customer. It does not matter if the customer is a private individual or entrepreneur or whether the customer resides in or outside the EU!