Netherlands issues new explanatory Decree on international tax matters

30 June 2023|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, Treaties|Netherlands

The Dutch State Secretary of Finance has published a new Decree on Corporate Income Tax, Personal Income Tax, Dividend Withholding Tax, International Tax Law (Decree IBRW, or the Decree). The Decree comes into effect on 29 June 2023.
The Decree explains and clarifies situations that have been presented in the practical implementation of international tax matters. More specifically, the guidance relates to the application of double tax treaties (DTT) concluded by the Netherlands, provisions for pr…

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