Netherlands Tax News

Draft legislation on compartmentalization – submitted

2 December 2013

Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013

Draft Bill amending Tax Plan 2014 published

2 December 2013

Amended Budget for 2014 presented

2 December 2013

Bill on other fiscal measures – measures on international anti-avoidance proposed

2 December 2013

District Court Gelderland decides that brokerage fees are not deductible

12 November 2013

Protocol to treaty between Belgium and Netherlands enters into force

12 November 2013

Protocol to treaty between Czech Republic and Netherlands enters into force

16 September 2013

Temporary accelerated depreciation introduced – further details

16 September 2013

Protocol to treaty between Netherlands and United Kingdom – signed and details

29 July 2013

Compartmentalization of income to be codified

29 July 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Supreme Court decides that amount of released dividend withholding tax liability must be added to the taxable profits for corporate income tax purposes

27 June 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Updated annex to Decree on classification of foreign entities published

27 June 2013

Protocol to treaty between Netherlands and Norway – details

27 June 2013

Treaty between Netherlands and China (People's Rep.) – signed and details

27 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Protocol to treaty between Netherlands and Norway signed

24 June 2013

Decree on non-deductible interest published

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Supreme Court: alienation costs for the sale of a substantial shareholding are not deductible

6 May 2013

Council of Ministers adopts proposal to extent statute of limitation period with respect to domestic income from 5 to 12 years

6 May 2013

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

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

1970 Treaty between Netherlands and Belgium – Dutch Supreme Court decides on taxing rights with respect to a devaluated debt-claim

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Treaty between Netherlands and Spain – mutual agreement on application of treaty to investors in Dutch closed fund for mutual account

4 May 2013

Decree concerning restriction of interest deductibility for participations published

25 March 2013