New double taxation treaty between the Netherlands and Ireland
The new income and capital tax treaty between Ireland and the Netherlands was signed on 13 June 2019. Once in force and effective, it will replace the 1969 tax treaty between the two countries. It is...
Hybrid mismatches tackled by the Dutch implementation of the EU Anti-Tax Avoidance Directive 2 (ATAD 2)
Given the variety of measures taken by ATAD 2, every structure that might be involved with hybrid mismatches, especially CV-BV structures, CV holding structures and imported hybrid mismatches, should be...
Anti-abuse provisions may affect international companies in the Netherlands
International companies with operations in the Netherlands should check whether anti-abuse provisions will apply on dividend distributions.
2019 VAT updates from the Netherlands
A brief update on the main changes to VAT in 2019 in the Netherlands.
Dutch VAT preparations in case of a hard Brexit
We advise you to apply for an article 23-permit with the Dutch tax authorities in preparation of a hard Brexit.
Tax arrangements between the Netherlands and Curaçao
The grandfathering period for dividend withholding tax under the old tax arrangement between the Netherlands and Curaçao terminates 31 December 2019.
Newly proposed tax measures to improve the Dutch investment climate
Dutch government announces alternative tax measures aimed at improving the investment climate as a result of maintaining the dividend withholding tax.
Netherlands: Agricultural VAT exemptions to be abolished?
The Dutch tax regime exempts farmers from paying VAT. It is likely that these exemptions will be abolished as per 1 January 2018.
Dutch Small Enterprises arrangement will change to exemption
Attention entrepreneurs in the Netherlands: Dutch Small Enterprises arrangement will change to exemption per 1 January 2020
Dutch court: German firm based in Dutch apartment liable for VAT
A German entrepreneur whose business operates out of a rented apartment in Holland is liable for VAT, a Dutch court has ruled.