Netherlands: Withholding Tax

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Article
Dutch Tax Plan 2027
The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the
Netherlands Tax
AO
A&O Shearman
Article
Publication ‘Key Tax Aspects Of Real Estate Investments 2026’ Available
Navigating the complex real estate tax environment across the Netherlands, Belgium, Luxembourg and Switzerland requires understanding key legislative developments and structuring opportunities. This comprehensive guide examines critical tax considerations throughout the acquisition, holding and exit phases of real estate investments, while addressing recent changes to entity classification rules, withholding taxes, and investment fund regimes.
Global Tax
LL
Loyens & Loeff
Article
European Commission Adopts Tax Simplification Package To Boost EU Tax Competitiveness, Reduce Administrative Burdens
The European Commission's Tax Simplification Package proposes sweeping reforms to EU direct tax directives, promising to cut business compliance costs by EUR 8 billion annually. The draft Omnibus Directive would eliminate minimum holding requirements for withholding tax relief, ease interest deduction limitations, and introduce an EU-wide R&D allowance. With negotiations targeting conclusion in Q4 2027 and implementation by 2029, these changes could fundamentally reshape cross-border taxation for companies
Global Tax
GT
Greenberg Traurig, LLP
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