Netherlands: Tax Treaties

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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.

European Commission Proposes Financial Contribution For EU Companies And Permanent Establishments

A financial contribution for EU companies has been included in the latest EU Own Resources proposal published by the European Commission on 16 July 2025.

European Union Tax

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Loyens & Loeff

Letter Secretary Of State On Lucrative Interest Scheme

On 1 July 2025, the Secretary of State for Finance submitted a letter to Parliament addressing alternative proposals regarding the current lucrative interest scheme (the "Letter").

Netherlands Tax

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Buren

US Withdraws Support For Pillar II: Protective Measures Expected

On 20 January 2025, the Trump administration issued an executive order relating to Pillar II.

Netherlands Tax

DB

De Brauw Blackstone Westbroek N.V.

EU Tax Directives #2: EU ATAD 3 Directive – New York Office Snippet

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. The topic of this Snippet is the draft EU ATAD 3 directive (the 𝐃𝐢𝐫𝐞𝐜𝐭𝐢𝐯𝐞)...

LL

Loyens & Loeff

Budget Day 2024: Changes To Payroll Taxes For Dutch Employers

Netherlands Tax

LL

Loyens & Loeff

Netherlands Enters Into Agreement With Singapore On The Application Of The Mutual Agreement Procedure Under The Multilateral Instrument

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Buren

New Tax Treaty Between Spain And The Netherlands: Expected Impact On Spanish Real Estate Investments

European Union Tax

AM

Alvarez & Marsal

Advocate General Urges European Court Of Justice To Revisit Lexel Judgment In His Opinion Concerning Dutch Interest Deduction Limitation Rule

European Union Tax

LL

Loyens & Loeff

Shipping Update January 2024

Netherlands Transport

LL

Loyens & Loeff

Agreement Between Belgium And The Netherlands On Cross-Border Home Office Permanent Establishments

European Union Tax

LL

Loyens & Loeff

Een nieuw Belgisch-Nederlands belastingverdrag

LL

Loyens & Loeff

US MNEs, How Will Pillar Two Impact Your Business?

LL

Loyens & Loeff

European Commission Publishes A Legislative Proposal To Prevent The Misuse Of Shell Entities For Tax Purposes

European Union Tax

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Buren

European Commission Publishes Far-Reaching Legislative Tax Proposals

European Union Tax

LL

Loyens & Loeff

Décision T 1078/23 : Pas besoin de justifier le point de départ si l'invention est rejetée

European Union IP

NG

Novagraaf Group

Two Sanctions Judgments: I) Individual Given 3 Years Prison Sentence; And Ii) Confiscation Of €1m In Unlawful Profits

Netherlands International

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Duane Morris LLP

[Blog] Affaire NERO CHAMPAGNE - Nouvelle victoire pour le CIVC et l'INAO !

European Union IP

NG

Novagraaf Group

Ultimate Beneficial Owner (UBO) Register: Registration And Maintenance (The Netherlands)

Netherlands Commercial

GT

Greenberg Traurig, LLP

Four Interesting Innovations In The DG2025 Building Team Model

Netherlands Real Estate

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Loyens & Loeff

Russian-Dutch Double Tax Treaty

On April 9, 2021 the Russian prime-minister signed Resolution #565 to approve the denunciation of the Russian-Dutch double tax treaty (DTT) and to submit the relevant draft federal law (Draft law) to ...

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Buren

Impuesto A Los Servicios Digitales: ¿un Mal Necesario?

Emine Constantin analiza los desafíos que la tecnología digital ha creado para el sistema tributario global y analiza cómo diferentes países están abordando esto a través de los impuestos...

Netherlands Tax

TG

TMF Group BV

Tax & Privacy Alert: OECD Model Reporting Rules Affecting Digital Platforms

On February 19, 2020, the OECD published a draft policy document called "Model rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig...

Netherlands Tax

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Dentons

What You Need To Know About The Multilateral Instrument

On 24 November 2016, a group of over 100 jurisdictions decided on a Multilateral Instrument (MLI) that will modify the application of existing bilateral tax...

Netherlands Tax

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Intertrust

Impact Of The Multilateral Instrument On Dutch Bilateral Tax Treaties

Netherlands Tax

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Dentons

Year-End Tax Bulletin 2019

Netherlands Tax

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Loyens & Loeff

OECD's Plans For Global Minimum Taxation: The Next Steps

Netherlands Tax

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Loyens & Loeff

Impact Of ECJ ‘Danish Cases' On Tax Treatment Of Holding Companies

Netherlands Tax

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TMF Group BV

Multilateral Convention Ratified By The Netherlands

Netherlands Tax

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Dentons

How Are AIFMD And BEPS Impacting Economic Substance Needs For Fund Structures?

Worldwide Finance

TG

TMF Group BV

Dutch Supreme Court: No Dividend Tax On Basis Of Most Favored Nation Clause In Tax Treaty South Africa

Netherlands Tax

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Dentons

¿Dónde debe establecer su entidad en la UE?

European Union Finance

TG

TMF Group BV

Keeping Up With A Rapidly Changing Tax World

Netherlands Tax

TG

TMF Group BV

The Netherlands - 2018 Tax Bill Adopted

Netherlands Tax

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Dentons

Dutch Supreme Court: No Dividend Tax On Basis Of Most Favored Nation Clause In Tax Treaty South Africa

On January 18, 2019, the Dutch Supreme Court ruled in favor of a South African company that claimed a refund of 5 percent Dutch dividend withholding tax based on the most favored nation clause in the South Africa – Netherlands tax treaty.

Netherlands Tax

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Dentons

¿Dónde debe establecer su entidad en la UE?

Descubra si estas jurisdicciones europeas clave son adecuadas para sus operaciones.

European Union Finance

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TMF Group BV

Keeping Up With A Rapidly Changing Tax World

Substantial changes continue in the world of tax – especially international tax. These changes require corporates and financial institutions to rethink existing practices, and address legacy.

Netherlands Tax

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TMF Group BV

The Netherlands - 2018 Tax Bill Adopted

On 19 December 2017, the Dutch Senate adopted the 2018 Tax Bill as part of the 2018 State's Budget. Hereafter we will describe the main amendments to the Dutch tax laws.

Netherlands Tax

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Dentons

Overhaul Of The Dutch Dividend Withholding Tax Regime In 2018 Tax Plan

Netherlands Tax

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TMF Group BV

Benefits Of The New Netherlands And Curacao Tax Agreement

The tax arrangement has been closely monitored by TMF Group since its first publication in June 2014 and includes some of the recommendations of the OECD's BEPS project.

Netherlands Tax

TG

TMF Group BV

Luxembourg Bill Implements Anti-Abuse And Anti-Hybrid Rules For EU Intra-Group Dividends

Luxembourg recently published a bill to implement the new anti-hybrid rule and the general anti-abuse rule (GAAR) of the EU Parent Subsidiary Directive (PSD).

Netherlands Tax

DB

De Brauw Blackstone Westbroek N.V.

Beware: China – Netherlands Tax Treaty Has Impact On Income As Of 1 January 2015

A new double taxation treaty was signed by China and the Netherlands in May 2013 and has been in force since August 2014.

Netherlands Tax

DB

De Brauw Blackstone Westbroek N.V.

Introduction Of New Reporting Requirements For Certain Intra-Group Lending, Licensing, And Leasing Activities

Certain Dutch companies that seek benefits under a tax treaty with respect to their income must report that they meet certain minimum substance requirements.

Netherlands Tax

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Jones Day

The Netherlands And US Agree On Automatic Exchange Of Tax Information

Netherlands Tax

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De Brauw Blackstone Westbroek N.V.

New Tax Treaty Between China And The Netherlands

Netherlands Commercial

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De Brauw Blackstone Westbroek N.V.

China Enters Into New Tax Treaty With The Netherlands

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De Brauw Blackstone Westbroek N.V.

A Dutch Tax Credit For Foreign Dividend W/H Tax, Even Though The Dividend Received Is Not Taxed In The Netherlands, Due To The Dutch Participation Exemption

Netherlands Tax

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Merlyn Holding BV

Worldwide Developments In The Tax Concept Of Substance

Netherlands Tax

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Merlyn Holding BV

Eurozone Exits: Dutch Legal And Tax Aspects

European Union Tax

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De Brauw Blackstone Westbroek N.V.

Independent Dutch Royalty Conduit Entities And Their Benefits For Multinational Enterprises

Netherlands Tax

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Merlyn Holding BV

The Use Of Dutch Legal Entities In International Tax Reduction Strategies, Part II

Netherlands Tax

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Merlyn Holding BV

The Use Of Dutch Hybrid Legal Entities In Group Structures Of Multinational Enterprises

Netherlands Tax

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Merlyn Holding BV

New Tax Treaty Between Japan And The Netherlands Approved By Dutch Parliament

Netherlands Tax

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VMW Taxand N.V.

Doing Business In Or Via The Netherlands: Changes To Dutch Tax Law As Of January 1, 2012

Netherlands Tax

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NautaDutilh

How To Deal With The LOB Provisions In New Tax Treaties?

Netherlands Tax

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Merlyn Holding BV

Recent Developments With The Dutch Dividend Withholding Tax – A Major Bottleneck In International Tax Planning

Netherlands Tax

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Merlyn Holding BV

Dutch Tax Package 2012

Netherlands Tax

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NautaDutilh

Netherlands Enters Into New Tax Treaties With Hong Kong And Japan

Netherlands Tax

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De Brauw Blackstone Westbroek N.V.

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Deloitte Cyprus

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