Netherlands Tax News
Statute of limitations extended and possibility to correct a tax assessment simplified
23 October 2012
Tax Plan for 2013 presented to parliament.
23 October 2012
Tax plan 2013: Tax collection measures
23 October 2012
Clarification of valuation of stock options issued with lock-up clause published
23 October 2012
Supreme Court: Joint venture considered "group" subject to thin capitalization rules
23 October 2012
Supreme Court: AG opines that partial taxation of cessation profits is possible
23 October 2012
Tax Plan for 2013 presented to parliament – details
23 October 2012
Treaty between Ethiopia and Netherlands – details
14 October 2012
1980 treaty between UK and Netherlands – Supreme Court decides that pro-rata attribution of business profit exemption is not incompatible with EU freedom of establishment
3 September 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
3 September 2012
Budget 2013 – Lower House approves draft legislation
29 July 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
29 July 2012
Supreme Court decides participation exemption does not apply to currency gains derived on domestic participation
29 July 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
29 July 2012
Upper House adopts Bill to simplify limited liability company legislation
29 July 2012
Protocol to treaty between Netherlands and India – details
29 July 2012
Budget for 2013 – Fiscal measures presented to parliament
25 July 2012
Interest rate for tax refund and collection of taxes to be lowered
17 April 2012
Treaty between Netherlands and Oman enters into force
1 February 2012
Treaty between Netherlands and Japan enters into force
22 December 2011
Protocol to treaty between Barbados and Netherlands enters into force
22 December 2011
Treaty between Russia and the Netherlands – Russia clarifies applicability of reduced 5% withholding tax on dividends
24 November 2011
Tax agreement between Hong Kong and Netherlands – clarification on effective dates
24 November 2011
Treaty between Netherlands and Switzerland enters into force
24 November 2011
Interest rate for a tax refund an collection of taxes to be increased
21 June 2011
Treaty between Netherlands and United Kingdom enters into force
28 February 2011
Treaty between Netherlands and Saudi Arabia enters into force
9 January 2011
Treaty between Panama and Netherlands – details
9 January 2011
Tax plan for 2011 – details
26 October 2010
Treaty between Netherlands and Tunisia: expiration of tax sparing credit
26 October 2010