Dutch Supreme Court judgment on the crediting of dividend withholding tax

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

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Dutch Supreme Court judgment on the crediting of dividend withholding tax

January 23, 2024
On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.
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Changes to VBI regime, abolition of open limited partnership and revision of qualification policy postponed for one year

May 9, 2023
In light of the responses to the internet consultations, the government intends to have the measures take effect as of January 1, 2025.
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Tax changes announced in the 2023 Spring Memorandum

May 4, 2023
In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.
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Internet consultation on abolition of real estate FBI, amendment of VBI regime and change in definition of mutual fund

March 13, 2023
The draft bill contains accompanying measures to avoid the (immediate) levying of corporate income tax, personal income tax and real estate transfer tax.
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Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds

December 15, 2022
The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.
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Report of the Conduit Companies Committee

November 26, 2021
The report contains 15 recommendations, divided into six tax and nine non-tax policy options. At the same time, the Deputy Minister of Finance sent the government’s response to this report to the Lowe ...
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Answers to parliamentary questions about conduit companies

June 18, 2019
On February 26, 2019, the Court of Justice of the European Union (‘CJEU’) rendered two important judgments (on the anti-abuse rules in the Parent-Subsidiary Directive (PSD) and in the Intere ...
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Internet consultation on introduction of interest deduction limitation (thin cap rule) for banks and insurers launched

March 25, 2019
On March 18, 2019 the Dutch government launched an internet consultation offering interested parties the opportunity to respond to the draft bill that introduces the thin cap rule for banks ...
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CJEU decision on the Beneficial Owner concept under the Interest and Royalties Directive and the Parent-Subsidiary Directive

February 28, 2019
On February 26, 2019, the Court of Justice of the European Union (CJEU) rendered two landmark decisions on the interpretation of the beneficial owner concept in cases where the Interest and Royalties ...
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