Netherlands: Tax Authorities

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Coherence Still Required For Hedge Accounting Of Fair Value Hedge For Dutch Corporate Income Tax Purposes

On 17 April 2025, the Dutch Supreme Court issued a judgment in which it inter alia reconfirms that the obligation to apply coherent valuation (hedge accounting) requires that the hedging of risks is both intended...

Netherlands Tax

LL

Loyens & Loeff

Pillar Two: Flow-Through Entities (Part 2): Reverse Hybrids – New York Office Snippet

P2 applies to all entities that form part of a multinational group with annual revenues of at least €750M. This includes entities that are treated as transparent for local tax purposes.

Netherlands Tax

LL

Loyens & Loeff

Pillar Two: Flow-Through Entities (Part 1): Tax Transparent Entities – New York Office Snippet

P2 applies to all entities that form part of a multinational group with annual revenues of at least €750M. This also includes entities (incl. partnerships) that are treated as transparent for local tax purposes.

Netherlands Tax

LL

Loyens & Loeff

Clarification On Application Of Dutch Participation Exemption In Relation To Dutch Transfer Pricing Mismatch Legislation

The Dutch tax authorities (DTA) have published a knowledge group (KG) position (KG Position), which clarifies that the participation exemption...

Netherlands Tax

LL

Loyens & Loeff

Massaal Bezwaar Tegen Hoge Belastingrente

Netherlands Tax

B

Buren

Mass Objection Against Tax Interest

Netherlands Tax

B

Buren

Pillar Two: Jan. 2025 OECD Guidance (Part 2) – New York Office Snippet

Netherlands Tax

LL

Loyens & Loeff

EU Tax Alert 209

Netherlands Tax

LL

Loyens & Loeff

Launch Of Public Consultation On Taxation Of Lucrative Interests

Netherlands Tax

LL

Loyens & Loeff

US Withdraws Support For Pillar II: Protective Measures Expected

Netherlands Tax

DB

De Brauw Blackstone Westbroek N.V.

EU Tax Directives #2: EU ATAD 3 Directive – New York Office Snippet

LL

Loyens & Loeff

Dutch Tax Authorities Provide Practical Guidance On Employee Loans To Purchase Equity In An MIP

Netherlands Tax

B

Buren

Most Relevant Changes Of Dutch Tax Legislation

Netherlands Tax

B

Buren

EU Tax Alert 208

Netherlands Tax

LL

Loyens & Loeff

[Blog] Changement de pratique de la cnipa concernant les actions en déchéance

European Union IP

NG

Novagraaf Group

Your Guide To UDRP Dispute Management

European Union IP

NG

Novagraaf Group

De Duitse Abmahnung: Wat Nederlandse ondernemers moeten weten

Netherlands Commercial

Van Diepen Van der Kroef Advocaten

De impact van de Wagevoe

Netherlands Commercial

B

Buren

The UAV-GC 2025: Key Changes

Netherlands Real Estate

LL

Loyens & Loeff

Related Country Guides

Tax Treaties

US Withdraws Support For Pillar II: Protective Measures Expected

On 20 January 2025, the Trump administration issued an executive order relating to Pillar II.

Netherlands Tax

DB

De Brauw Blackstone Westbroek N.V.

EU Tax Directives #2: EU ATAD 3 Directive – New York Office Snippet

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. The topic of this Snippet is the draft EU ATAD 3 directive (the 𝐃𝐢𝐫𝐞𝐜𝐭𝐢𝐯𝐞)...

LL

Loyens & Loeff

Budget Day 2024: Changes To Payroll Taxes For Dutch Employers

On Budget Day 2024, 17 September 2024, the Dutch government presented the 2025 Tax Package to the House of Representatives. The Cover Letter of the 2025 Tax Package (Cover Letter) indicates that not all tax...

Netherlands Tax

LL

Loyens & Loeff

Netherlands Enters Into Agreement With Singapore On The Application Of The Mutual Agreement Procedure Under The Multilateral Instrument

B

Buren

New Tax Treaty Between Spain And The Netherlands: Expected Impact On Spanish Real Estate Investments

European Union Tax

AM

Alvarez & Marsal

Advocate General Urges European Court Of Justice To Revisit Lexel Judgment In His Opinion Concerning Dutch Interest Deduction Limitation Rule

European Union Tax

LL

Loyens & Loeff

Shipping Update January 2024

Netherlands Transport

LL

Loyens & Loeff

Agreement Between Belgium And The Netherlands On Cross-Border Home Office Permanent Establishments

European Union Tax

LL

Loyens & Loeff

Een nieuw Belgisch-Nederlands belastingverdrag

LL

Loyens & Loeff

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Income Tax

Pillar Two: Flow-Through Entities (Part 2): Reverse Hybrids – New York Office Snippet

P2 applies to all entities that form part of a multinational group with annual revenues of at least €750M. This includes entities that are treated as transparent for local tax purposes.

Netherlands Tax

LL

Loyens & Loeff

Clarification On Application Of Dutch Participation Exemption In Relation To Dutch Transfer Pricing Mismatch Legislation

The Dutch tax authorities (DTA) have published a knowledge group (KG) position (KG Position), which clarifies that the participation exemption...

Netherlands Tax

LL

Loyens & Loeff

Massaal Bezwaar Tegen Hoge Belastingrente

Op 7 november 2024 is door de Rechtbank Noord-Nederland een uitspraak [verwijzing naar uitspraak] gedaan betreft de belastingrente die is berekend op een aanslag vennootschapsbelasting.

Netherlands Tax

B

Buren

Mass Objection Against Tax Interest

Netherlands Tax

B

Buren

Public Consultation On Alternatives To The Current Lucrative Interest Regime

Netherlands Commercial

B

Buren

EU Tax Alert 209

Netherlands Tax

LL

Loyens & Loeff

Launch Of Public Consultation On Taxation Of Lucrative Interests

Netherlands Tax

LL

Loyens & Loeff

Dutch Tax Authorities Provide Practical Guidance On Employee Loans To Purchase Equity In An MIP

Netherlands Tax

B

Buren

Most Relevant Changes Of Dutch Tax Legislation

Netherlands Tax

B

Buren

See more

Transfer Pricing

Clarification On Application Of Dutch Participation Exemption In Relation To Dutch Transfer Pricing Mismatch Legislation

The Dutch tax authorities (DTA) have published a knowledge group (KG) position (KG Position), which clarifies that the participation exemption...

Netherlands Tax

LL

Loyens & Loeff

The Netherlands Implements Amount B Of Pillar One In Respect Of Covered Jurisdictions

On 4 December 2024, the Dutch State Secretary of Finance published a decree (the Amount B Decree) that outlines the Dutch implementation of Amount B of Pillar One.

Netherlands Tax

LL

Loyens & Loeff

CJEU Rules Against Apple In Landmark State Aid Case

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.

European Union Tax

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Loyens & Loeff

Recent Dutch Case Law On Transfer Pricing Disputes

Netherlands Tax

LL

Loyens & Loeff

EU Tax Alert 205

European Union Tax

LL

Loyens & Loeff

OECD Publishes Final Amount B Guidance On The Optional Simplified And Streamlined Approach To Baseline Distribution Activities

Netherlands Tax

LL

Loyens & Loeff

Dutch Report On Tax Policy Recommendations Promotes Stable Tax Environment

Netherlands Tax

LL

Loyens & Loeff

Submission Of Feedback On BEFIT Proposal

European Union Tax

LL

Loyens & Loeff

EU Tax Alert Highlights 2023

European Union Tax

LL

Loyens & Loeff

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Corporate Tax

Coherence Still Required For Hedge Accounting Of Fair Value Hedge For Dutch Corporate Income Tax Purposes

On 17 April 2025, the Dutch Supreme Court issued a judgment in which it inter alia reconfirms that the obligation to apply coherent valuation (hedge accounting) requires that the hedging of risks is both intended...

Netherlands Tax

LL

Loyens & Loeff

Tax Alert | Prinsjesdagspecial Belastingplan 2025

Dit pakket bevat enkele reeds verwachte voorstellen waarover wij al eerder hebben geschreven. Opvallend is het voorstel dat enkele wetswijzigingen worden teruggedraaid en dat diverse maatregelen later dan 1 januari 2025...

Netherlands Tax

B

Buren

Dutch Budget Day – Private Equity Update

Yesterday several tax measures were announced by the Dutch Ministry of Finance as part of the 2025 Budget Day Tax Plans which may impact the private equity industry.

Netherlands Tax

AM

Alvarez & Marsal

Dutch Budget Day 2024: Tax Measures Relevant For Private Equity Real Estate

Netherlands Tax

AM

Alvarez & Marsal

Dutch Budget Day 2024: Proposed Changes For 2025

Netherlands Tax

LL

Loyens & Loeff

Mudanças Na Legislação E Digitalização – Investigando A Ascensão Da Complexidade Contábil E Fiscal Em 2024

Netherlands Tax

TG

TMF Group BV

Digital Profit Taxation: Navigating Global Challenges In The Digital Revolution

Netherlands Tax

LexQuire Tax & Law

Wat brengt het hoofdlijnenakkoord het Nederlandse familiebedrijf?

Netherlands Tax

LL

Loyens & Loeff

EU Tax Alert 205

European Union Tax

LL

Loyens & Loeff

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KHG Hupajlo Grzegorczyk & Partners

Portugal Golden Visa Tax Rules: 2024 Update (Video)

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Budget 2025 – Highlights And Insights – Video Commentary Analysis (Video)

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Byrne Wallace

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