Netherlands: Corporate Tax

Subscribe
Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Impact Of Post-Closing Actions On Access To Tax Attributes - New York Office Snippet
The Netherlands employs anti-loss trafficking rules to prevent companies from trading carry-forward tax losses, with the Supreme Court recently extending these restrictions to unrealised losses. Understanding how ownership changes, activity reductions, and post-closing restructurings affect access to tax attributes is crucial for US multinational enterprises pricing acquisitions of Dutch targets.
Netherlands Tax
LL
Loyens & Loeff
Article
Dutch Public Country-by-country Reporting: Is Your Group Ready For The First Reports Due In 2026?
The Netherlands has introduced public country-by-country reporting requirements for large multinational groups with consolidated revenue above EUR 750 million. These new rules will make tax data publicly accessible through the Dutch trade register, allowing journalists, NGOs, investors and competitors to review tax information by jurisdiction. Groups with a calendar financial year must publish their first report by the end of 2026, covering the 2025 financial year.
Netherlands Tax
B
Buren
Article
Nieuw beleidsbesluit toepassing internationaal belastingrecht
Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag.
Netherlands Tax
B
Buren
Article
Publication ‘Key Tax Aspects Of Real Estate Investments 2026’ Available
Navigating the complex real estate tax environment across the Netherlands, Belgium, Luxembourg and Switzerland requires understanding key legislative developments and structuring opportunities. This comprehensive guide examines critical tax considerations throughout the acquisition, holding and exit phases of real estate investments, while addressing recent changes to entity classification rules, withholding taxes, and investment fund regimes.
Global Tax
LL
Loyens & Loeff
Article
Temporary Relief For FBIs Affected By Dutch Tax Classification Reforms
The Netherlands has introduced new tax classification rules for investment entities, creating potential compliance challenges for fiscal investment institutions (FBIs) regarding profit distribution and financing limitations. A temporary seven-year approval now allows FBIs to maintain their previous treatment of certain interests that became transparent under the 2025 reforms, providing crucial relief for existing fund structures.
Netherlands Tax
LL
Loyens & Loeff
Article
Permanent Establishments Series #1: Remote & Hybrid Working – New York Office Snippet
As remote work becomes standard practice for US multinational enterprises with European employees, the question of whether home offices can trigger permanent establishment obligations has evolved from a theoretical concern to a pressing compliance issue. The OECD's November 2025 guidance introduces a 50% working-time threshold and commercial reason test that fundamentally reshapes how companies must evaluate cross-border tax exposure. Understanding these new parameters is essential for US businesses operati
Netherlands Tax
LL
Loyens & Loeff
Article
Challenges To Pillar 2 And The Tax Control Framework
The European Union's Pillar 2 tax framework imposes a minimum 15% effective tax rate on multinational groups with consolidated turnover exceeding EUR 750 million. This comprehensive analysis explores how organizations must adapt their tax control frameworks to meet the complex requirements of the Global Anti-Base Erosion rules, including enhanced governance, adjusted reporting processes, and international coordination mechanisms.
Netherlands Tax
GGI Global Alliance
See more

Latest Videos

See more