Netherlands Tax News

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

Heavy restrictions on capital movements enter into force

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

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

4 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

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

Tax Plan for 2013 gazetted

10 February 2013

Netherlands Supreme Court: AG opines on refund of dividend withholding tax to Finish CIV

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 to sign agreement with the US with respect to FATCA

2 December 2012

Netherlands Supreme Court: AG opines on application of participation exemption to formerly non-exempt dividends

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

Tax Plan 2013: Amendments to Bill on other fiscal measures presented to parliament.

2 December 2012

Netherlands Supreme Court: Spanish parent company entitled to refund of dividend withholding tax

2 December 2012

Statute of limitations extended and possibility to correct a tax assessment simplified

23 October 2012

Tax plan 2013: Tax collection measures

23 October 2012

Tax Plan for 2013 presented to parliament.

23 October 2012

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

23 October 2012

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

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