Corporate Income Tax News

Class action against interest on tax due

On February 7, 2025 the Deputy Minister of Finance decided to designate as a class action four categories of notices of objection against interest on tax due that had been charged.

Pro Memoria 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

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 ...

Year end 2024 tax accounting considerations

In our memorandum, we highlight the main (IFRS) tax accounting consequences of the 2025 Tax Plan and the disclosure requirements of Pillar 2 for the 2024 financial statements.

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

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

The Netherlands issues new decree on OECD Amount B

Amount B concerns the contemplated simplified and streamlined transfer pricing rules for determining the remuneration for baseline marketing and distribution activities.

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

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

We describe the main changes achieved by the adopted amendments and explain several of the motions.

8% interest on corporate income tax due contrary to principle of proportionality

On November 7, 2024 the Noord-Nederland District Court rendered judgment in a case Meijburg & Co had initiated concerning the interest on tax due charged on a corporate income tax assessment for t ...

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