Netherlands Tax News
Updated annex to Decree on classification of foreign entities published
27 June 2013
Treaty between Netherlands and China (People's Rep.) – signed and details
27 June 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
24 June 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
24 June 2013
Protocol to treaty between Netherlands and Norway signed
24 June 2013
Decree on non-deductible interest published
24 June 2013
Withholding tax under EU Savings Directive to be abolished
24 June 2013
Supreme Court: alienation costs for the sale of a substantial shareholding are not deductible
6 May 2013
Council of Ministers adopts proposal to extent statute of limitation period with respect to domestic income from 5 to 12 years
6 May 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
6 May 2013
Heavy restrictions on capital movements enter into force
6 May 2013
1970 Treaty between Netherlands and Belgium – Dutch Supreme Court decides on taxing rights with respect to a devaluated debt-claim
6 May 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
4 May 2013
Treaty between Netherlands and Spain – mutual agreement on application of treaty to investors in Dutch closed fund for mutual account
4 May 2013
Decree concerning restriction of interest deductibility for participations published
25 March 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
25 March 2013
Netherlands Supreme Court: AG opines on refund of dividend withholding tax to Finish CIV
10 February 2013
Tax Plan for 2013 gazetted
10 February 2013
Protocol to treaty between Netherlands and India enters into force
10 February 2013
Modification to Decree on thin capitalization published
10 February 2013
Tax Plan for 2013: amendments presented to parliament
9 February 2013
Supreme Court – Reinvestment reserve of subsidiary taxable at level of parent company in fiscal unity
9 February 2013
Protocol to treaty between Netherlands and Czech Republic – details
9 February 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
9 February 2013
Netherlands Supreme Court: AG opines on application of participation exemption to formerly non-exempt dividends
2 December 2012
Netherlands to sign agreement with the US with respect to FATCA
2 December 2012
Draft Decree concerning restriction of interest deductibility for participations
2 December 2012
Protocol to treaty between Czech Republic and Netherlands signed
2 December 2012
Netherlands Supreme Court: Spanish parent company entitled to refund of dividend withholding tax
2 December 2012
Tax Plan 2013: Amendments to Bill on other fiscal measures presented to parliament.
2 December 2012