International Tax Law News

Investment in the Netherlands

A favorable tax environment plays a critical role in strategic business decisions. "Investment in the Netherlands 2024" is your indispensable guide to uncovering the tax advantages and regulatory fram ...

Conclusie A-G Wattel over de Wet rechtsherstel box 3

Uiteindelijk is het aan de Hoge Raad om te beslissen of met de Wet rechtsherstel box 3 voldoende rechtsherstel wordt geboden. Advocaat-generaal Wattel meent in ieder geval van niet.

European Commission publishes proposal for a directive to introduce a common corporate tax framework (BEFIT)

This is the third attempt by the European Commission to harmonize the corporate income tax base.

Deputy Minister responds to parliamentary questions regarding bill on the Minimum Profit Tax Act 2024 (Pillar 2)

The memorandum in response to the report provides answers to many questions, but there are still many points that need further elaboration, especially at the OECD level.

The new Netherlands-Belgium tax treaty

The new treaty will apply at the earliest from January 1, 2024 (but probably only from January 1, 2025). We have summarized some important aspects of the new treaty.

Bill on Minimum Profit Tax Act 2024 (Pillar 2) presented to Lower House of Parliament

The Netherlands is thus the first EU Member State to have submitted a bill to transpose EU Directive 2022/253 of December 14, 2022 into national legislation.

2023 Guidelines on Mandatory Disclosure Rules (DAC6) published

The updated Guidelines include several substantive changes compared to the earlier version.

Pillar 2 Developments

On December 20, 2022 the OECD released three components of the Pillar 2 Implementation Framework. Our KPMG Pillar 2 specialists have prepared a summary of the content of these documents.

New referral to the CJEU – Net taxation – Taxation of dividend income received by a non-resident insurance company

On December 14, 2022 the Court of Appeals in ‘s-Hertogenbosch asked the Court of Justice of the EU (CJEU) for a preliminary ruling in a case dealing with net taxation.

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