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Last updated : 05-10-2022

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Liquidation of a Dutch BV
05 February 2023

Corporate Tax Services

VAT advice & compliance

Accounting & Corporate Secretarial Services

Corporate compliance

Corporate Structuring

Mergers & Acquisitions

International accounting

Tax compliance

Under certain circumstances it is possible to liquidate a Dutch BV with an single resolution, the so-called "turbo liquidation".
Payroll obligations in the Netherlands
15 February 2023

Payroll & HR services

Global Mobility Services

Corporate compliance

International labor and cross border assignments

Payroll & HR

Tax compliance

An overview of payroll obligations in the Netherlands for domestic and foreign employers.
Taxation of Employee Stock Options in the Netherlands
30 January 2023

Payroll & HR services

Global Mobility Services

Corporate compliance

International Tax Planning

International labor and cross border assignments

Payroll & HR

Tax compliance

The ultimate benefit for the employee, which derives from employee stock options is virtually always a taxable benefit in Box 1 (income from employment).
Test Publication - 091222
09 December 2022
The Chain Liability regime for payroll taxes in The Netherlands
21 March 2023

Payroll & HR services

Global Mobility Services

Corporate compliance

International labor and cross border assignments

Payroll & HR

Tax compliance

In case a Dutch contractor outsources work to a sub-contractor, under certain circumstances he can be held liable for the Dutch salary taxes due by this sub-contractor. This is referred to as the Chain Liability regime in the Netherlands (ketenaansprakelijkheid).

The Dutch Holding Company
10 February 2023

Corporate Tax Services

VAT advice & compliance

Company Formation Services

Accounting & Corporate Secretarial Services

Payroll & HR services

Global Mobility Services

Corporate compliance

Transfer Pricing Services

Corporate Structuring

Transfer Pricing

International Tax Planning

Mergers & Acquisitions

International labor and cross border assignments

Payroll & HR

International accounting

VAT

Tax compliance

In the current international fiscal environment, the Dutch holding company regime is still the most popular holding regime in the world. The primary reason for this popularity is its tax efficiency (mostly 0% tax), the flexibility of Dutch corporate and tax law and its relatively low cost of incorporation and annual maintenance. 
The Hirer's Liability Regime in The Netherlands
06 March 2023

Payroll & HR services

Global Mobility Services

Corporate compliance

International labor and cross border assignments

Payroll & HR

Tax compliance

This publication explains the so-called Hirer's Liability regime for Dutch payroll taxes upon seconding employees in The Netherlands (inlenersaansprakelijkheid). 

The Innovation Box Tax Regime in the Netherlands for R & D activities
25 January 2023

Corporate Tax Services

VAT advice & compliance

Company Formation Services

Accounting & Corporate Secretarial Services

Payroll & HR services

Corporate compliance

Transfer Pricing Services

Corporate Structuring

Transfer Pricing

Mergers & Acquisitions

International labor and cross border assignments

Payroll & HR

International accounting

VAT

Tax compliance

Dutch based companies can benefit from an effective corporate tax rate of only 9% for income arising from qualifying R & D activities.
The Value Added Tax (VAT) system in the Netherlands
05 February 2023

Corporate Tax Services

VAT advice & compliance

Accounting & Corporate Secretarial Services

Corporate compliance

Transfer Pricing Services

Corporate Structuring

Transfer Pricing

Mergers & Acquisitions

International accounting

VAT

Tax compliance

When you start up a business in the Netherlands, and if you intend to supply goods or services to Dutch customers, or purchase goods or services from suppliers in the Netherlands, you will be confronted with the Dutch system of Value Added Tax; "VAT" or in Dutch "BTW".
The advance tax ruling (ATR) and advance pricing agreement (APA) in the Netherlands
10 February 2023

Corporate Tax Services

Company Formation Services

Corporate compliance

Transfer Pricing Services

Corporate Structuring

Transfer Pricing

International Tax Planning

Mergers & Acquisitions

Tax compliance

The Netherlands has an open tax system that provides the possibility to discuss tax matters with the tax office and to obtain Advance Tax Rulings (ATR) and Advance Pricing Agreements (APA).