![Pro Memoria 2023](/sites/default/files/styles/search_result/public/2023-01/pro-memorie-2023-afb-website.jpg)
![Pro Memoria 2023](/sites/default/files/styles/search_result/public/2023-01/pro-memorie-2023-afb-website.jpg)
![Upper House adopts 2023 Tax Plan package and other tax bills](/sites/default/files/styles/search_result/public/2022-12/abstract_blauw_raam.jpg)
![Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds](/sites/default/files/styles/search_result/public/2022-12/gebouw1.jpg)
![Memorandum of Amendment to 2023 Tax Plan: includes cap on deductible gifts, relaxation of work-related costs rules](/sites/default/files/styles/search_result/public/2022-10/trappen.jpg)
![binnenhof](/sites/default/files/styles/search_result/public/2022-09/binnenhof-gf55e25390_1920_1.jpg)
![Tax measures for 2023](/sites/default/files/styles/search_result/public/2022-09/binnenhof.png)
![Changes to corporate income tax loss set-off as of January 1, 2022, BIK withdrawn](/sites/default/files/styles/search_result/public/2021-06/gebouw2.jpg)
Changes to corporate income tax loss set-off as of January 1, 2022, BIK withdrawn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 It was also announced that the Job related Investment Allowance (Baangerelateerde Investeringskorting; BIK) will be withdrawn.
![Refund of Dutch dividend withholding tax based on Sofina judgment](/sites/default/files/styles/search_result/public/2020-12/gebouw1.jpg)
Refund of Dutch dividend withholding tax based on Sofina judgment
This Decree potentially provides a meaningful option to foreign entities that have not been able to otherwise obtain relief for Dutch dividend withholding tax through either a reduced treaty tax rate or an exemption.