The Dutch Ministry of Finance has published an overview of the main tax changes for 2018, which were approved by parliament on 19 December 2017. The main corporate tax changes include:
- The first corporate tax bracket will not be increased as planned, and therefore remains EUR 200,000 for 2018;
- Dividend withholding tax obligations are expanded to qualifying interests in holding cooperatives (rights to at least 5% of the annual profit or the liquidation proceeds), if in the previous year, at l…