Orbitax Tax News & Alerts
Netherlands's Tax news & updates from Orbitax and partners
Netherlands Tax News
Protocol to treaty between Netherlands and Norway – details
Updated annex to Decree on classification of foreign entities published
Treaty between Netherlands and China (People's Rep.) – signed and details
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Protocol to treaty between Netherlands and Norway signed
Decree on non-deductible interest published
Withholding tax under EU Savings Directive to be abolished
Supreme Court: alienation costs for the sale of a substantial shareholding are not deductible
Council of Ministers adopts proposal to extent statute of limitation period with respect to domestic income from 5 to 12 years
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
Heavy restrictions on capital movements enter into force
1970 Treaty between Netherlands and Belgium – Dutch Supreme Court decides on taxing rights with respect to a devaluated debt-claim
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Treaty between Netherlands and Spain – mutual agreement on application of treaty to investors in Dutch closed fund for mutual account
Decree concerning restriction of interest deductibility for participations published
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Netherlands Supreme Court: AG opines on refund of dividend withholding tax to Finish CIV
Tax Plan for 2013 gazetted
Protocol to treaty between Netherlands and India enters into force
Modification to Decree on thin capitalization published
Tax Plan for 2013: amendments presented to parliament
Supreme Court – Reinvestment reserve of subsidiary taxable at level of parent company in fiscal unity
Protocol to treaty between Netherlands and Czech Republic – details
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Netherlands Supreme Court: AG opines on application of participation exemption to formerly non-exempt dividends
Netherlands to sign agreement with the US with respect to FATCA
Draft Decree concerning restriction of interest deductibility for participations
Protocol to treaty between Czech Republic and Netherlands signed
Netherlands Supreme Court: Spanish parent company entitled to refund of dividend withholding tax
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