Tax measures for 2026

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Dutch Supreme Court confirms fraus legis for interest deduction at acquisition holding company for purchase of a participation

December 19, 2025
This judgment constitutes confirmation of previous case law in which the interest deduction on shareholder loans for acquisitions was also not accepted.
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Internet consultation on changes to definition of mutual fund and introduction of an opt-out scheme

December 16, 2025
The proposed changes to the FGR definition address two of the three identified problems.
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Upper House of Dutch Parliament approves 2026 Tax Plan

December 18, 2025
On Tuesday, December 16, 2025, the Upper House of the Dutch Parliament approved the entire 2026 Tax Plan package. Additionally, the Upper House adopted several motions. We have prepared a summary ...
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NL-Africa Tax Newsletter – November 2025

November 27, 2025
This month’s NL-Africa Tax Desk newsletter includes, amongst others, updates on Pillar 2 in Kenya & Mauritius, capital gains taxation in Nigeria and transfer pricing documentation requirements in ...
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