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What happened in the Netherlands this summer?


During the summer there were a number of interesting corporate tax developments in the Netherlands including agreements between international tax authorities, an ECJ ruling and more. Taxand Netherlands provides a summary of these developments.

Tax Treaty Netherlands - China
This treaty decreases the rate of withholding tax on dividends.

ECJ ruling on the Dutch fiscal unity regime
On 12 June 2014 the ECJ ruled that the Dutch regime concerning the fiscal unity constitutes a restriction on the freedom of establishment.

Tax agreement Netherlands - Curacao
A new tax agreement between Curacao and the Netherlands has been proposed. Companies with sufficient substance/activities on Curacao can benefit from a new 0% withholding tax rate on dividends.

New decrees on the Dutch ruling practice
The Dutch tax authorities will only conclude Advance Tax Rulings (ATRs) with holding companies if either the minimum substance requirements are met or if the Dutch holding company is part of a group which has operational activities in the Netherlands or has genuine plans to engage in these.

Hybrid loans
The EU Commission has approved changes to the EU Parent Subsidiary directive with regard to hybrid financing. 

EU State Aid
The European Commission has opened investigations to examine whether decisions by tax authorities in Ireland, Netherlands and Luxembourg comply with the EU rules on state aid.

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Marc Sanders
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Taxand's Take

Multinational and national corporations should keep afresh of all legislative changes in the Netherlands in order to remain knowledgable of the tax environment and to adjust procedures where relevant.

Taxand's Take Author

Marc Sanders
Taxand Board member

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