Corporate Income Tax News

Relief and recovery package for the economy and labor market (Emergency package 3.0)

On August 28, 2020 by letter to the Lower House of Parliament, the government presented a relief and recovery package for businesses and workers, which follows on from the two previous emergency packa ...

Private member’s bill on conditional final settlement of dividend withholding tax presented to Lower House

The private member’s bill concerns cross-border reorganizations by companies (head offices) resident in the Netherlands that are members of a group as referred to in Section 24b of the Dutch Civil Cod ...

Guidelines on Mandatory Disclosure Rules (DAC6) published

During the parliamentary debates on the Dutch implementation of the Mandatory Disclosure Rules (DAC6) it was acknowledged that, in practice, it can be difficult to determine whether or not a certain a ...

Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)

Recently, agreement was reached at the EU level on postponing by six months the deadline(s) for notifying reportable cross-border arrangements to the Dutch tax authorities under the Mandatory Disclosu ...

Conditions published for the extension of the NOW scheme (NOW-2)

On May 20, 2020, the government announced its intention to extend the NOW-1. The substantive details of this extension were published, on June 25, 2020, by Decree of June 22, 2020 under the name: Seco ...

Withholding tax on dividends to low tax jurisdictions as of 2024

The measure will apply to cash flows to countries with a profit tax rate of less than 9% and to countries appearing on the EU blacklist, even if the Netherlands has a tax treaty with these countries. ...

Additional agreements about the second Jobs and Economy emergency package (Emergency package 2.0)

From a letter sent to the Lower House of Parliament on May 28, 2020, it appears that the government has further consulted with employer and employee organizations in response to Emergency package 2.0. ...

Extension and expansion of Jobs and Economy emergency package (Emergency package 2.0)

More than two months ago the government announced a number of emergency measures in its ‘Jobs and Economy emergency package’ letter to the Lower House of Parliament dated March 17, 2020. These measure ...

NOW scheme amended for third time (first installment: NOW for the period through to June 1, 2020

By letter to the Lower House of Parliament dated May 20, 2020, the Minister of Social Affairs and Employment announced that the Temporary emergency bridging measure to retain jobs (Tijdelijke noodmaat ...

Relief and recovery package for the economy and labor market (Emergency package 3.0)

Private member’s bill on conditional final settlement of dividend withholding tax presented to Lower House

Guidelines on Mandatory Disclosure Rules (DAC6) published

Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)

Conditions published for the extension of the NOW scheme (NOW-2)

Withholding tax on dividends to low tax jurisdictions as of 2024

Additional agreements about the second Jobs and Economy emergency package (Emergency package 2.0)

Extension and expansion of Jobs and Economy emergency package (Emergency package 2.0)

NOW scheme amended for third time (first installment: NOW for the period through to June 1, 2020

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