Netherlands: Corporate Tax

The EU's Taxation Omnibus proposal aims to expand the Parent-Subsidiary Directive to include pension funds and eliminate minimum ownership thresholds, potentially removing significant tax obstacles for cross-border EU investments. Meanwhile, the Netherlands has introduced temporary relief measures for collective investment vehicles (FBIs) affected by recent tax classification reforms, providing a pragmatic solution for pension funds navigating new transparency requirements.

The Dutch Tax Authorities have issued new guidance on the classification of limited partnerships as 'Funds for Joint Account' (FGR) under Dutch tax law, specifically addressing team co-investment...

The Dutch Ministry of Finance has issued an updated Decree providing crucial clarifications on the practical application of hybrid mismatch rules under ATAD2. These updates address key interpretative questions that have emerged in practice, particularly concerning the interaction with US tax regimes, capitalised acquisition costs, and cost-plus transfer pricing structures.

On 19 November 2025, the European Commission published its second evaluation of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC)...

The Dutch tax authorities published a new Knowledge Group (KG) position clarifying that the Dutch transfer pricing mismatch rules do not apply when a foreign regime that effectively functions as an objective exemption applies to the transfer of a participation.

The European Union (EU) has long been at the forefront of furthering corporate transparency and accountability.

O Índice Global de Complexidade Corporativa 2023 da TMF Group explora 292 diferentes indicadores relacionados à complexidade corporativa para fornecer uma análise aprofundada dos desafios globais e locais que afetam a facilidade de se fazer negócios em todo o mundo.

El Índice Global de Complejidad Corporativa 2023 de TMF Group tiene en cuenta 292 indicadores diferentes relacionados con la complejidad corporativa y brinda un análisis de los desafíos globales y locales que afectan la facilidad para hacer negocios en el mundo.

Vandaag heeft het demissionaire kabinet het Belastingpakket 2024 aangeboden aan de Tweede Kamer. Een aantal van de in het pakket opgenomen wetsvoorstellen is relevant voor familiebedrijven...