Netherlands Tax News
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
Council of Ministers adopts proposal to extent statute of limitation period with respect to domestic income from 5 to 12 years
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Treaty between Netherlands and Spain – mutual agreement on application of treaty to investors in Dutch closed fund for mutual account
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Decree concerning restriction of interest deductibility for participations published
Netherlands Supreme Court: AG opines on refund of dividend withholding tax to Finish CIV
Modification to Decree on thin capitalization published
Tax Plan for 2013 gazetted
Protocol to treaty between Netherlands and India enters into force
Supreme Court – Reinvestment reserve of subsidiary taxable at level of parent company in fiscal unity
Protocol to treaty between Netherlands and Czech Republic – details
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Tax Plan for 2013: amendments presented to parliament
Netherlands to sign agreement with the US with respect to FATCA
Netherlands Supreme Court: Spanish parent company entitled to refund of dividend withholding tax
Protocol to treaty between Czech Republic and Netherlands signed
Draft Decree concerning restriction of interest deductibility for participations
Tax Plan 2013: Amendments to Bill on other fiscal measures presented to parliament.
Netherlands Supreme Court: AG opines on application of participation exemption to formerly non-exempt dividends
Clarification of valuation of stock options issued with lock-up clause published
Supreme Court: Joint venture considered "group" subject to thin capitalization rules
Statute of limitations extended and possibility to correct a tax assessment simplified
Supreme Court: AG opines that partial taxation of cessation profits is possible
Tax plan 2013: Tax collection measures
Tax Plan for 2013 presented to parliament.
Tax Plan for 2013 presented to parliament – details
Treaty between Ethiopia and Netherlands – details
1980 treaty between UK and Netherlands – Supreme Court decides that pro-rata attribution of business profit exemption is not incompatible with EU freedom of establishment
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
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