Netherlands Tax News

Netherlands to sign agreement with the US with respect to FATCA

2 December 2012

Protocol to treaty between Czech Republic and Netherlands signed

2 December 2012

Draft Decree concerning restriction of interest deductibility for participations

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

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

Supreme Court: Joint venture considered "group" subject to thin capitalization rules

23 October 2012

Clarification of valuation of stock options issued with lock-up clause published

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

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 2013 – Lower House approves draft legislation

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

Supreme Court decides participation exemption does not apply to currency gains derived on domestic participation

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

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

Treaty between Netherlands and Switzerland enters into force

24 November 2011

Tax agreement between Hong Kong and Netherlands – clarification on effective dates

24 November 2011

Interest rate for a tax refund an collection of taxes to be increased

21 June 2011