The Netherlands Takes Steps to Implement Pillar Two Legislation
Introduction: In a significant move to align with international tax standards, the Dutch Government has presented draft legislation to Parliament on May 31, 2023, to implement the BEPS 2.0 – […]
Release of the 2023 Guidelines on Mandatory Disclosure Rules (DAC6)
Introduction Effective from July 1, 2020, the Netherlands implemented the Mandatory Disclosure Rules (EU DAC6 Directive), aiming to enhance transparency in tax reporting. However, it was recognized during the drafting […]
Netherlands: Supreme Court clarifies interest deduction limitation rule
On March 3, 2023, the Dutch Supreme Court issued a ruling on the interest deduction limitation rule under Article 10a of the Dutch Corporate Income Tax Act of 1969. […]
From now on, tax advisors can litigate digitally at all courts
Type: Legislation Citizens, organizations, and legal experts including tax consultants and attorneys can now litigate digitally in all national tax issues. Through the secure web portal Mijn Rechtspraak, state tax […]
Mandatory E-reporting
Type: Legislation The Netherlands has implemented a new mandatory system for tax declaration in the CIT. In the past, tax reporting was possible online and free. Now however, the mandatory […]
Internet consultation Act Implementation of the Small Business Scheme Directive
Type: Draft Legislation According to the Small Business Scheme Directive, by January 1, 2025, Member States must implement a scheme that allows a foreign entrepreneur to use the small business […]
