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Dutch Budget Day Update 2021

Gertjan Hesselberth 17 Sep 2020

On 15 September 2020 the Dutch government published its 2021 tax plans.

On 15 September 2020 the Dutch government published its 2021 tax plans. 

 

Together with earlier announced proposals, the following key tax items are now on the 2021 corporate tax agenda:

 

  • Introduction of a COVID-19 tax reserve.
  • Introduction of a new conditional withholding tax on interest & royalty payments to affiliated entities in selected low-tax and non-cooperative countries (see country list below).
  • Certain investment tax benefits.
  • Enhanced substance rules for Dutch financing & licensing companies, including a ≥ €100k payroll requirement, to avoid automatic-exchange-of-information.

Discover more: Dutch Budget Day Update 2021

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