Netherlands: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Updated Fund Decree – Latest On Dutch Tax Classification As FGR For Dutch And Non-Dutch Limited Partnerships

On 2 December 2025, the Dutch State Secretary for Finance published an update of the decree addressing the amended definition of the fund for joint account (fonds voor gemene rekening; FGR)...

Netherlands Commercial

LL

Loyens & Loeff

European Commission Publishes Second Evaluation Of The Directive On Administrative Cooperation In Taxation (DAC)

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)...

Netherlands Tax

LL

Loyens & Loeff

Dutch Supreme Court Sends VAT Case For Property Transfers To CJEU

The Dutch Supreme Court has requested a preliminary ruling from the Court of Justice of the European Union on the VAT treatment of property transfers.

European Union Tax

LL

Loyens & Loeff

OECD Releases The 2025 Update To Its Model Treaty

The 2025 Update to the OECD Model Treaty has been released with changes being introduced to Article 25 on MAPs and its Commentary, as well as to the Commentaries on Article 5...

Netherlands Tax

LL

Loyens & Loeff

The Benefits And Necessity Of Separate Purchase And Construction Transactions

Netherlands Real Estate

LL

Loyens & Loeff

Don Quixote Versus Dutch Windmills: A Symbolic Battle Against International Tax Avoidance

GGI Global Alliance

Box 3 – Current Status And Previous Years: What Can You Do Now?

Netherlands Tax

B

Buren

Box 3 status en oude jaren, wat kunt u nog doen?

Netherlands Tax

B

Buren

Spain/LatAm Practice newsletter | Octubre de 2025

Netherlands Tax

B

Buren

EU VAT Quarterly Wrap-up –– Q3 2025

Netherlands Tax

AM

Alvarez & Marsal

CJEU Clarifies VAT Treatment Of Creditor Actions – The Svilosa Case (C-535/24)

Netherlands Tax

GGI Global Alliance

Possible Tax Refund For Non-Dutch Holiday Home Owners

Netherlands Tax

B

Buren

VAT Exemption For Intermediation In Share Transactions – Dutch Decree

Netherlands Tax

B

Buren

Consultation On Legislative Proposal On Tax Rules For (Cross-border) Conversions

Netherlands Tax

LL

Loyens & Loeff

[Blog] Ericsson et Lenovo : La fin de leur bataille autour des brevets 5G grâce à l'Arbitrage

European Union IP

NG

Novagraaf Group

Adding 'By' Is Not Enough To Supplant A Link With An Exceptionally Well-Known Trademark

European Union IP

NG

Novagraaf Group

Update On Dutch Implementation Of Pay Transparency Directive

Netherlands Employment

LL

Loyens & Loeff

Dutch Supreme Court Sends VAT Case For Property Transfers To CJEU

European Union Tax

LL

Loyens & Loeff

The Benefits And Necessity Of Separate Purchase And Construction Transactions

Netherlands Real Estate

LL

Loyens & Loeff

Dutch Government Decides Against Easing BOR: Family Test And Dilution Rule Withdrawn

The Dutch government has decided not to proceed with the proposed amendments to ease the business succession facilities (BOR).

Netherlands Family

LL

Loyens & Loeff

Changes In Dutch Tax Legislation For Expatriates

Dutch tax law provides for a facility aimed at attracting highly skilled professionals from abroad by allowing employers to reimburse certain expenses tax-free (commonly referred to as the expat rulings).

Netherlands Tax

B

Buren

Dutch Elections: What To Expect Next For Innovation Tax Incentives?

As the Netherlands prepares for national elections on 29 October 2025, political parties face mounting budgetary challenges and complex policy priorities.

Netherlands Tax

LL

Loyens & Loeff

Meer duidelijkheid voor ANBI's: Beleidsbesluit 2025

Deze zomer heeft de staatssecretaris een nieuw besluit gepubliceerd over de ANBI-regeling.

Netherlands Tax

B

Buren

Energy, Sustainability And Climate – Overview Of Tax Developments

Netherlands Energy

LL

Loyens & Loeff

EU Tax Alert 212

European Union Tax

LL

Loyens & Loeff

Dutch Tax Classification Of (Non-)Dutch Limited Partnerships – Current State Of Play

Netherlands Tax

LL

Loyens & Loeff

EU Tax Snippet Summer Series #4 EU ATAD 3 Directive – New York Office Snippet

Netherlands Tax

LL

Loyens & Loeff

Budget Day: Legislative Proposal To Change Lucrative Interest Regime

Netherlands Tax

B

Buren

Belastingpakket 2026

Netherlands Tax

B

Buren

Budget Day 2025: Rewards & Benefits Changes For Dutch Employers

Netherlands Tax

LL

Loyens & Loeff

Prinsjesdag 2025: de gevolgen voor het Nederlandse familiebedrijf

Netherlands Real Estate

LL

Loyens & Loeff

Dutch Budget Day 2025: Energy And Environment

Netherlands Energy

LL

Loyens & Loeff

Clarification On The Interaction Between Dutch Transfer Pricing Mismatch Rules And Foreign Participation Exemption Regimes

Netherlands Tax

LL

Loyens & Loeff

Budget Day 2025: Rewards & Benefits Changes For Dutch Employers

On Budget Day, 16 September 2025, the Dutch Government submitted the 2026 Tax Package to the House of Representatives. Several legislative proposals included in the 2026...

Netherlands Tax

LL

Loyens & Loeff

Prinsjesdag 2025: de gevolgen voor het Nederlandse familiebedrijf

Op 16 september 2025 heeft het demissionaire kabinet het Belastingpakket 2026 aangeboden aan de Tweede Kamer.

Netherlands Real Estate

LL

Loyens & Loeff

Dutch Budget Day 2025: Energy And Environment

On Budget Day, the Dutch government published several legislative proposals and amendments related to energy and environment.

Netherlands Energy

LL

Loyens & Loeff

Clarification On The Interaction Between Dutch Transfer Pricing Mismatch Rules And Foreign Participation Exemption Regimes

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.

Netherlands Tax

LL

Loyens & Loeff

Carta del Secretario de Estado de Finanzas sobre el esquema de interés lucrativo

Netherlands Tax

B

Buren

Dutch Supreme Court Clarifies Anti-abuse Rule In Dividend Tax Cases Involving International Holding Companies

In two landmark decisions issued on 18 July 2025, the Dutch Supreme Court has provided further clarification on the application of the anti-abuse rule in the context of Dutch dividend withholding tax.

Netherlands Tax

LL

Loyens & Loeff

European Commission Proposes Financial Contribution For EU Companies And Permanent Establishments

A financial contribution for EU companies has been included in the latest EU Own Resources proposal published by the European Commission on 16 July 2025.

European Union Tax

LL

Loyens & Loeff

An Overview Of The EU Public Country-by-country Reporting Rules

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

Netherlands Tax

LL

Loyens & Loeff

Rechtbank Den Haag doet uitspraak in massaalbezwaarplus-procedure

Afgelopen week heeft de Rechtbank Den Haag voor het eerst uitspraak gedaan in de zogenoemde massaalbezwaarplus-procedure. Het beroep is ongegrond verklaard.

Netherlands Tax

B

Buren

Letter Secretary Of State On Lucrative Interest Scheme

Netherlands Tax

B

Buren

European Commission Recommends Tax Incentives For Clean Industrial Deal

Netherlands Tax

LL

Loyens & Loeff

Netherlands Has Published A Tax Convention With Kazakhstan Synthesized With MLI

Netherlands Tax

KP

KP Disputes

Dutch Supreme Court Rules On Anti-abuse Rules In International Holding Structures

Netherlands Tax

LL

Loyens & Loeff

Boletín Informativo de BUREN – Decimotercera Edición Escritorio Internacional | España y Latinoaméricaa | Abril de 2025

Worldwide Commercial

B

Buren

Spring Memorandum 2025: New Tax Measures Expected

Netherlands Tax

B

Buren

Employee Stock Options More Attractive As Of 1 January 2027

Netherlands Employment

LL

Loyens & Loeff

Wetsvoorstel ‘Wet transparantie en tegengaan ondermijning door maatschappelijke organisaties' is aangenomen door Tweede Kamer

Netherlands Government

LL

Loyens & Loeff

Pillar Two: Flow-Through Entities (Part 1): Tax Transparent Entities – New York Office Snippet

Netherlands Tax

LL

Loyens & Loeff

Massaal Bezwaar Tegen Hoge Belastingrente

Netherlands Tax

B

Buren

Mass Objection Against Tax Interest

Netherlands Tax

B

Buren

Public Consultation On Alternatives To The Current Lucrative Interest Regime

Netherlands Commercial

B

Buren

Pillar Two: Jan. 2025 OECD Guidance (Part 2) – New York Office Snippet

Netherlands Tax

LL

Loyens & Loeff

The 28th Legal Regime: Enhancing European Competitiveness And Innovation?

Netherlands Commercial

LL

Loyens & Loeff

Launch Of Public Consultation On Taxation Of Lucrative Interests

Netherlands Tax

LL

Loyens & Loeff

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