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Pro Memoria 2025

January 28, 2025
The tax rates, premiums and contributions for 2025 have been summarized for your convenience in the new Pro Memoria.

Upper House of Dutch Parliament passes 2025 Tax Plan and other tax bills

December 18, 2024
On December 17, 2024, the Upper House of the Dutch Parliament passed the entire 2025 Tax Plan package. It also passed an amending Act and adopted two motions. We have prepared a summary about thi ...

Qualification of investment funds as of January 1, 2025: more clarity as a result of Funds Decree and Knowledge Group position of Dutch tax authorities

December 10, 2024
A change in qualification may have far-reaching consequences for the taxation and compliance obligations of investment funds and their unitholders.

New tax qualification policy: Decree on the Comparison of Foreign Legal Forms published

November 22, 2024
We provide an overview of the latest state of affairs of the new tax qualification policy for (foreign) legal forms that will take effect as of January 1, 2025.

2025 Tax Plan package passed, with several amendments, by Lower House of Parliament

November 15, 2024
We describe the main changes achieved by the adopted amendments and explain several of the motions.

2025 Tax Plan package revised with Memorandums of Amendment

October 4, 2024
The changes to the bill on the Business Succession Tax Relief (Amendment) Act 2025 will especially have a significant practical impact.

Tax measures for 2025

September 17, 2024
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The 2025 Tax Plan on two pages

September 17, 2024
We have prepared a two-page overview of the measures contained in the 2025 Tax Plan package.

Decree on the Comparison of Foreign Legal Forms published for consultation

February 9, 2024
Although the method of assessment is less clearly defined than in current qualification policy, the legal forms list may offer more practical certainty.

Pro Memoria 2024

January 25, 2024
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2024 have been summarized for your ...

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