OrbitaxNetherlands 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
|Approved Changes|Luxembourg; Netherlands; European Union
On 22 March 2013, the Netherlands Supreme Court (Hoge Raad der Nederlanden) gave its decision in X BV v. Tax Administration (No. 11/0599; BX6710), on whether or not the Netherlands may tax a reinvestment reserve (herinvesteringsreserve) resulting from the sale of immovable property located in the Netherlands by a company whose place of effective management at that time was located in Luxembourg an…
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