Netherlands Tax News

Tax plans for 2010 – MoF press release published

20 January 2010

Protocol to treaty between Netherlands and Barbados – details (withholding tax)

20 January 2010

Treaty between Netherlands and Bahrain will enter into force

20 January 2010

Lower House adopts tax plan for 2010 and bill to relax conditions for application of participation exemption, and to expand dividend withholding tax exemption

21 December 2009

Treaty between Netherlands and Oman – details

21 December 2009

Tax plans for 2010 amended

21 December 2009

Bill to relax conditions for application of participation exemption, and to expand dividend withholding tax exemption

20 November 2009

Tax plan for 2010 – details

11 October 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

Upper House adopts bill on fiscal stimulus package and other fiscal measures

13 August 2009

ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009

ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009

Protocol to treaty between Luxembourg and Netherlands signed

16 July 2009

Public consultation document on division of corporate income tax burden and tax treatment of interest published

16 July 2009

Lower House adopts economic stimulus package

16 July 2009

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

Protocol to treaty between Netherlands and Austria enters into force

7 June 2009

Decree on avoidance of double taxation amended to combat group structures to increase credit for foreign withholding tax on interest

7 June 2009

Protocol to treaty between Netherlands and Estonia enters into force

7 June 2009

Protocol to treaty between Estonia and Netherlands ratified

13 May 2009

Lower Court of Haarlem: Withholding tax on dividends paid by Dutch subsidiary to Canadian parent company compatible with EC law

13 May 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Protocol to treaty between Austria and Netherlands – approved by Austrian parliament

10 April 2009

Amending protocol to treaty between Mexico and Netherlands – details

22 February 2009

Treaty and amending protocol between Netherlands and South Africa enters into force

23 January 2009

Upper House approves Tax Plan 2009

23 January 2009

Amending protocol to treaty between Mexico and Netherlands signed

23 January 2009

Treaty between Qatar and Netherlands ratified

24 December 2008

Treaty between the Netherlands and Saudi Arabia – details

24 December 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details

4 November 2008