68 messages
  1. Article
    24 September 2020

    Corona measures in corporation tax

    The Dutch government is going to lay down a number of corona measures, such as the creation of a ‘corona reserve’ for the losses entrepreneurs have suffered due to the corona crisis
  2. Article
    24 September 2020

    Withholding tax on dividend, interest and royalties

    In 2021, a conditional withholding tax on interest or royalty payments will be introduced.
  3. Article
    24 September 2020

    Limitation of liquidation loss scheme

    The government will tighten up a number of conditions in the current liquidation loss scheme in the corporate income tax act.
  4. Article
    24 September 2020

    Corporate income tax rates

    The corporate income tax rate will not, as planned before, be further reduced in 2021, partly as a result of the corona crisis. The first tax bracket, however, will be extended
  5. Article
    21 September 2020

    Announcement adjustment at arm’s-Lenght principle

    The Government has announced that it will submit a bill to amend the arm's length principle to combat informal capital constructions.
  6. Article
    21 September 2020

    Announcement of proposal law for adjustment of withholding tax on corporate tax

    Announcement of proposal law for adjustment of withholding tax on corporate tax
  7. Article
    21 September 2020

    Reduction of liquidation loss scheme

    A loss as a result of liquidation of the participating interest can be deducted under (stricter) conditions. One of the tightened conditions is that deduction is only allowed in case of liquidation of
  8. News
    21 September 2020

    Budget Day in the Netherlands

    A brief summary of the most important fiscal changes for 2020 in the Netherlands.
  9. Article
    21 September 2020

    Prevention of exemption due to a specific limitation of interest deduction

    In certain situations, interest due is not deductible because the debt has been incurred for a transaction that can be seen as an erosion of the tax base.