Corporate income tax

Relief and recovery package fourth quarter 2021

By letter to the Lower House of Parliament dated August 30, 2021 the caretaker government announced that as of October 1, 2021 the generic relief and recovery package would largely end.

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Fraus legis prevents interest deduction in acquisition structure

On July 16, 2021 the Supreme Court rendered judgment on the deduction of interest on a loan to finance an acquisition by an investment fund. The Supreme Court ruled that the Amsterdam Court of Appeals had correctly held that the interest was non-deductible.

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Supreme Court judgment on interest deduction on group loan

On Friday, July 9, 2021 the Supreme Court rendered judgment on the deduction of interest on a loan to finance an acquisition, in a case in which interest costs were also deductible in other countries due to hybrid elements in the group structure. The Supreme Court dismissed the appeal in cassation by the Deputy Minister of Finance.

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Changes to corporate income tax loss set-off as of January 1, 2022, BIK withdrawn

On Friday, May 28, 2021 the caretaker government announced that the changes to the corporate income tax loss set-off can take effect as of January 1, 2022. It was also announced that the Job related Investment Allowance (Baangerelateerde Investeringskorting; BIK) will be withdrawn.

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Relief and recovery package for the economy and labor market also available in the third quarter 2021

The extension of the relief package means, among other things, that the NOW and the TVL will also be available to businesses in the third quarter of 2021.

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Internet consultation on Qualification Policy for Legal Forms Act

The end of the open limited partnership and major implications for mutual funds.

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Third amendment to private member’s Bill on conditional final settlement of dividend withholding tax

On March 12, 2021 Bart Snels, Lower House Member of Parliament for the Greens (GroenLinks), published the Memorandum in response to the Report and a supplementary Memorandum of Amendment with regard to his private member’s Bill ‘Emergency Act on the Conditional Final Settlement of Dividend Withholding Tax’, which had been presented to Parliament on July 10, 2020.

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Mismatches in non-arm’s length transfer pricing tackled

On March 4, 2021 a public internet consultation was launched on a bill to combat mismatches when applying the arm’s length principle. The bill focuses on informal capital arrangements.

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Internet consultation on taxpayer status measure for reverse hybrid entities

On March 4, 2021 the Deputy Minister of Finance launched, among other things, a public internet consultation on the taxpayer status measure for ‘reverse hybrid entities’ and several related accompanying measures including for the purposes of dividend withholding tax and the withholding tax on interest and royalty payments.

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