Search in our news section

In 2013 the OECD and G20 governments started the BEPS project (Base Erosion and Profit Shifting) with an ambitious goal. The goal was to revise the tax rules to align them to developments in world economy and ensure that profits are taxed where economic activities are. As a result, the OECD/G20 BEPS project set out 15 actions in the 2015 BEPS Report to achieve this goal.

The Ministry of Social Affairs and Employments had adjusted salary criteria for highly skilled migrants by ministerial regulation. This adjustment will have effect as of 1 January 2017.

With the end of the year rapidly approaching, now is a good time to verify whether any actions have to be taken immediately or can be postponed which can result in a benefit for you as an employer.

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.

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.

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. 

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.

On 15 July 2015 the Netherlands and Zambia signed an income tax treaty. The new tax treaty will replace the 1977 tax treaty.

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. 

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.