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Dutch Supreme Court Holds Higher Rate of Interest on Tax for Corporate Taxpayers is Invalid

|Approved Changes|Netherlands
Netherlands

The Dutch Supreme Court issued a judgment on 16 January 2026, finding that the increased rate of interest on tax (Belastingrente) that applies to corporate taxpayers as per the Tax and Recovery Interest Decree is invalid because it imposes an unjustified and selective burden on corporate taxpayers compared to all other taxpayers. Interest on tax is charged if the tax authority is unable to det…

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