Income tax Box 2: Substantial Shareholdings

Tax on income generated by substantial shareholding (Income tax box 2) If a resident of the Netherlands has a “substantial shareholding” (“aanmerkelijk belang”) with respect to an eligible foreign or Dutch corporation, then the income…
Private or Public Liability Company (BV vs. NV)

Cooperative compliance and rulings in Holland

The ruling practice A characteristic feature of the tax system in the Netherlands is the option to consider the treatment of particular transactions or operations with the tax authorities in advance. The Tax Administration may give you advanced…
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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…
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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.…
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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…
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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…
tax-netherlands
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Tax Rulings in the Netherlands (ATR and APA)

In the Netherlands, you have the option to discuss the tax position of your company with the Tax Administration and reach together an agreement regarding the consequences tax-wise. This agreement is binding for the taxpayer and the authorities.…
tax-netherlands
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Double Tax Avoidance Treaties in the Netherlands

Holland has signed numerous treaties for the avoidance of double taxation. These bilateral pacts ensure tax relief by avoiding double taxation with respect to income of individuals derived from both a source in Holland and another country. The…
Tax breaks for new businesses in the Netherlands
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Taxation of Dutch Branches

In the Netherlands, local companies and branches are subject to the same general taxation regime in accordance to the national law. Still, there are particular differences as branches are not obliged to cover certain taxes required for other…