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European Commission Publishes Non-Confidential Version of Decision to Open State Aid investigation into the Netherlands' Tax Treatment of IKEA

29 March 2018

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Approved Changes

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European Union-Netherlands

On 27 March 2018, the European Commission published a non-confidential version of its 18 December 2017 decision to open an in-depth investigation into the Netherlands' tax treatment of Inter IKEA, one of the two groups operating the IKEA business. The investigation concerns two Dutch tax rulings regarding IKEA IP and license fees that may have allowed Inter IKEA to pay less tax and provided an unfair advantage over other companies in breach of EU State aid rules ({News-2017-12-19/A/2-previous coverage}). In the event the investigation concludes the illegal State aid was in fact granted, the Netherlands will be required to recover...