The Dutch anti-hybrid taxation rules - ATAD 1 and ATAD 2

In 2022 the Netherlands adopted an implementation law for the last tranche of the second EU Anti-Tax Avoidance Directive (ATAD 2). ATAD 2 intends to avoid the use of hybrid mismatches between tax systems, by prescribing rules to combat tax avoidance through hybrid mismatches both between EU Member States and between EU Member States and third countries with regard to the tax treatment of entities, instruments or permanent establishments. The first tranche of ATAD 2 has been implemented in Dutch tax law per January 1, 2019, and primarily relates to financial instruments. The second tranche. as enacted in 2022 primarily relates to the tax treatment of so-called “reverse hybrid entities”. During this webinar we will explain the scope of the implementation laws of ATAD 2, and their practical relevance for internationally operating companies in the Netherlands.

More information can be found on the registration page for this session on our website.

During the webinar and afterwards there is an opportunity to ask questions. The webinar is given in the English language.

FREE RERUNS:
In case you are not able to attend our live webinars or you are in a different time zone, we offer the possibility to attend free reruns on various dates and times. Please check the schedule on our website.

SIGN UP:
If you would like to participate in this (or more of our) TAXci Insight Sessions (s), you can register for free participation on our website.

If you need help with this, or if you have any other questions or comments, you can of course also call us at
+31-20-5709440 (Amsterdam office) or +31-10-2010466 (Rotterdam office), or send us an email.

We are happy to make time for you !