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Netherlands Publishes Decree for New Loss Carryforward Rules from 2022

|Approved Changes|Netherlands
Netherlands

On 4 June 2021, the Netherlands published the Decree of 21 May 2021 in the Official Gazette, which provides for the implementation of the loss carryforward changes that were proposed as part of the 2021 Tax Plan. This includes the introduction of a new loss offset restriction providing that the offset of carried forward losses is limited to 50% of profits exceeding EUR 1 million, with the curr…

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