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Dutch earnings stripping legislation and its impact on the real estate (development) sector

Netherlands - April 12 2019 On 1 January 2019, earnings stripping legislation entered into force in the Netherlands. The earnings stripping rule is a general interest deduction...

Arthur Smeijer.

Changes in Dutch corporate income tax

Netherlands - March 25 2019 Two Dutch corporate income tax rates are applicable, for taxable income up to EUR 200,000 a tax rate of 19 applies as from 1 January 2019 and 25 on...

Arthur Smeijer.

Dutch dividend withholding tax in relation to real estate investments

Netherlands, European Union - March 25 2019 Based on the Parent-Subsidiary Directive (PSD), dividends from EU entities should be exempt from dividend withholding tax provided that these are...

Arthur Smeijer.

Entering in force of earnings stripping legislation

Netherlands - March 25 2019 On 1 January 2019, a new interest deduction limitation entered into force in the Netherlands, the earnings stripping rule. Earnings stripping...

Arthur Smeijer.