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Netherlands Tax News

Compartmentalization of income to be codified

29 July 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Supreme Court decides that amount of released dividend withholding tax liability must be added to the taxable profits for corporate income tax purposes

27 June 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Updated annex to Decree on classification of foreign entities published

27 June 2013

Protocol to treaty between Netherlands and Norway – details

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

1970 Treaty between Netherlands and Belgium – Dutch Supreme Court decides on taxing rights with respect to a devaluated debt-claim

6 May 2013

Heavy restrictions on capital movements enter into force

6 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

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

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

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