Corporate Income Tax News

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 ...

Deputy Minister provides more insight into his future tax plans

On April 16, 2024 the Deputy Minister of Finance provided general insights into the upcoming 2025 Tax Plan package in the Tax Policy and Implementation Agenda.

Dutch Supreme Court renders another judgment on Section 10a and fraus legis

When purely tax-driven and artificial attempts are made to stay (just) outside the formal requirements of Section 10a CITA 1969, the interest deduction can be refused by invoking fraus legis.

Decree on the Comparison of Foreign Legal Forms published for consultation

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

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 ...

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.

Farewell bonuses for personnel of a participation are not participation selling costs

On December 22, 2023 the Dutch Supreme Court clarified the term ‘participation costs’.

Upper House of Dutch Parliament adopts 2024 Tax Plan package and other tax bills

On December 19, 2023 the Upper House of Parliament adopted virtually the entire 2024 Tax Plan package, various other tax bills and a number of tax motions. We have prepared a summary about this.

Lower House of Parliament adopts various amendments and motions during vote on 2024 Tax Plan package

On the day the Lower House went into recess for the upcoming elections, the Members of Parliament made significant changes to the 2024 Tax Plan.

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