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Netherlands Tax News

Exemption method to avoid double taxation of employment income determination of denominator in apportionment formula

16 October 2005
The Indonesian Director General of Taxation on 1 June 2005 issued Circular Letter SE-17/PJ.2005 establishing under the 2002 Indonesia-Netherlands tax treaty on income a withholding tax of 10% on interest paid to Netherlands residents.

3 August 2005
The Netherlands State Secretary for Finance published Decree IFZ2005/546M on 6 July 2006 concerning the application of the 1992 income tax treaty between The Netherlands-United States to hybrid entities.

3 August 2005
The Dutch Upper House approved the proposal to reduce the corporate income tax rate from 34.5% to 31.5% on 14 December 2004. The corporate income tax rate on profits up to EUR 22,689 has been reduced from 29% to 27%. The reduced rates apply from 1 January 2005.

19 January 2005
The protocol of 8 March 2004 to the 1992 income tax treaty between the United States and the Netherlands entered into force on 28 December 2004. The protocol will generally be effective for taxable periods beginning on or after 1 January 2005, and the provisions of the protocol relating to withholding taxes will be effective for amounts paid or credited on or after 1 February 2005. Persons that were entitled to greater benefits under the US-Netherlands treaty before it was modified by the protocol of 8 March 2004 may elect for the application of the old provisions for a period of 12 months from the date on which the protocol provisions became effective.

19 January 2005
The protocol has been ratified by both states but has not yet entered into force. However, it is expected that the exchange of ratification instruments will take place timely as a result of which the protocol will be effective as from 1 January 2005.

7 September 2004
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