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

In 2021, a conditional withholding tax on interest or royalty payments will be introduced.

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

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

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

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

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

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.