Netherlands: Tax Authorities

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 Supreme Court has issued a decisive ruling on the contentious Box 3 tax assessments, determining the fate of taxpayers who failed to timely object to their assessments between 2017 and 2020. This judgment resolves a critical question left open by the landmark Christmas judgment of 2021, establishing whether non-objecting taxpayers can still claim relief. The decision carries significant implications for thousands of Dutch taxpayers who may have missed objection deadlines during this period.

The European Commission has proposed a comprehensive recast of the Directive on Administrative Cooperation, consolidating DAC1 through DAC9 into a single legal framework. This legislative initiative aims to streamline and strengthen the EU's administrative cooperation mechanisms in direct taxation, with significant implications for compliance frameworks across member states.

Recently, the Court of Appeal of 's-Hertogenbosch ruled that income from shares qualifying as a directly held lucrative interest should be treated as dividend or capital gains income for tax treaty purposes...

BUREN es un bufete de abogados neerlandés independiente y multidisciplinar, con oficinas en los Países Bajos, Luxemburgo y China.

On 27 February 2026, the Dutch Supreme Court ruled that the legal presumption contained in the anti-abuse rule for the legal demerger roll-over facility for Dutch corporate...

In this Q3 2025 edition of our VAT Quarterly Wrap-up, we address three VAT topics which kept the CJEU busy in the third quarter of 2025. Alongside these cases, we selected a number of developments...

In European value-added tax (VAT) law, one occasionally encounters a case that reads less like a fiscal dispute and more like a morality tale. Such is the Svilosa judgement, wherein the Court of Justice...

If you are a non-Dutch resident who owns a holiday home in the Netherlands for personal use, you may be entitled to a tax refund.