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Budget Day 2017

Netherlands - September 21 2017 On 19 September it was budget day (Prinsjesdag) in the Netherlands on which the Dutch government announced several bills containing tax law proposals...

Maarten de Bruin, Reinout de Boer, Robert Jean Kloprogge, Emile Bongers, Michael Molenaars.


Recent tax developments

European Union, Netherlands - August 22 2017 This section will provide a high level summary of three important developments in Dutch (international) tax law, that may be relevant for your...

Allard Metzelaar, Manon Cremers, Eva Das, Heleen Kersten, Fons Leijten, Hans Witteveen, Michael Molenaars.


Consultation document on implementation of ATAD released by Dutch government

Netherlands, European Union - July 20 2017 The Dutch government has released a consultation document ("the Document") containing a draft bill of law and explanatory memorandum on the EU...

Maarten de Bruin, Reinout de Boer, Robert Jean Kloprogge, Emile Bongers, Michael Molenaars.


Proposed changes to Dutch dividend withholding tax rules for holding cooperatives and BVsNVs released

Netherlands, OECD - May 22 2017 On 16 May 2017, the Dutch Secretary of Finance released a draft legislative proposal regarding changes to the Dutch dividend withholding tax ("DWT")...

Maarten de Bruin, Reinout de Boer, Robert Jean Kloprogge, Brendan Moloney, Emile Bongers, Joost Eyck, Michael Molenaars.


Ecofin agrees to extend the scope of the EU hybrid mismatch rules

European Union, Netherlands - March 1 2017 Last week, Ecofin reached political agreement on an amendment to the EU Anti Tax Avoidance Directive ("ATAD"; see our Tax Alert of 23 June 2016 for...

Maarten de Bruin, Reinout de Boer, Robert Jean Kloprogge, Emile Bongers, Joost Eyck, Michael Molenaars.