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Member of
+31 (0)10 3074269
[email protected]
Address
World Trade Center
Beursplein 37
3011AA Rotterdam
Netherlands
Reg. nr. 71469710
VAT nr. 858727754
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The Dutch Tax Laws
If you reside in Holland or receive Dutch income, you need to follow the national laws on taxation. As a resident (living in Holland) or non-resident (foreign) taxpayer receiving Dutch income, you will need to pay income tax in Holland.
Taxable Dutch income types
The Dutch tax laws recognize 3 types of income that are subject to tax. These are classified into boxes. Box 1 concerns income related to home ownership or employment, i.e. salaries, business profit, pension, regular … Read more
Open a Liaison Office in the Netherlands
International companies that do not reside in Holland can advertise their business interests and establish a presence in the country by opening a representative (liaison) office. According to the national law liaison offices are not classified as legal entities, since they do not function and exist independently; they are fully subordinated to and dependent on the international corporations that have established them in Holland.
Generally, international companies are interested in settling liaison offices in Holland for the purposes of marketing … Read more
The Dutch Participation Exemption for Holding Companies
An important aspect of the corporate tax system in the Netherlands is the special participation exemption according to which all capital gains and dividends generated by an eligible shareholding are exempted from taxes
Corporate tax in the Netherlands
Generally, all local companies are liable for corporate income tax, or CIT, with respect to their income generated worldwide. For profits up to 200 000 Euro the CIT rate is 20 percent. Any income exceeding this threshold is taxable at a rate … Read more
Mergers and Acquisitions in the Netherlands
The present article considers the steps leading to company mergers or acquisitions in Holland. One such step is an investigation called “due diligence” (or DD). It aims to elucidate the actual state of the respective company. DD allows for the assessment of potential risks with the aim to inform the final decision about the transaction and also to adjust the purchase conditions.
Agreement of confidentiality / non-disclosure
During the negotiation phase of merger and acquisition the parties often sign an … Read more
The Innovation Box Tax Regime in the Netherlands
The tax law in the Netherlands offers a preferential regime for corporate taxation with the aim to promote activities related to investments in novel technologies and development of innovative technology. This is the Innovation Box (IB) regime. For profits meeting the requirements for IB, companies owe a total of 7% corporate tax, rather than the 20 – 25% usually levied (according to the rates for 2018).
Description of the IB regime
To be eligible for taxation under the IB regime… Read more
The Netherlands: The True Gateway to the European Continent
Holland has long been attractive for entrepreneurs looking to establish a business due to numerous social, cultural and geographical factors. Its comparatively favorable tax climate is also an important prerequisite in the process of decision-making.
Value Added Tax (VAT)
Value Added Tax has a great influence on corporate cash flows. Generally, a business can request a VAT refund for the amount it has incurred. Still, it may take several months until the tax is recovered through the periodical return. The … Read more
Dutch Audit and Accounting
Holland has a well developed regulatory framework for private businesses, partnerships and corporations. The main elements of the framework consist of: clear rules on financial statements, auditing, and the publication of audits.
Because of the clarity and relative simplicity of the regulations, corporations are able to have a stable base of operations where they can plan for the long term. In this article, we lay out a summary of the requirements for accounting, auditing and publication in the Netherlands. If … Read more
The private limited company holding structure in the Netherlands
The Private Limited Company (BV in Dutch) holding structure saves money and mitigates business-related risks.
As a minimum, the holding structure includes two companies: one is the active company performing business operations, and the other is a personal company holding shares issued by the active company. The law does not differentiate between BVs with respect to their function, therefore the terms “Active BV” and “Holding BV” have no legal meaning.
What is the general structure of a BV holding?
Two … Read more
Dutch business operations
Headquarters in the Netherlands
The Netherlands has a strategic central location with respect to the largest markets in Europe. The country is a veritable magnet for foreign businesses and firmly holds its place among the leading sites for regional or European headquarters. In this respect particularly the conurbation of Western Holland offers enough space and locations.
The Netherlands is recognized for its business supporting environment, international orientation, superior technology infrastructure & logistics, and highly qualified workforce. It is among the … Read more
Establishing a Dutch office
The present article describes the legal and tax aspects and some practical matters concerning office establishment in Holland. It summarizes information about the Dutch legal and tax system relevant to the required procedures. The article also presents Holland as an international centre of commerce and highlights the location advantages gained by opening a Dutch office. Finally, it discusses other matters of practical importance such as living and labour costs.
Please, do not hesitate to call our tax and incorporation agents … Read more