Category: Dutch Tax System
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 […]
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. Even though all companies residing in Holland are generally liable for CIT on their income generated worldwide, profits originating from an eligible […]
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 […]
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 […]
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 […]
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. It needs to reflect the qualification and interpretation of facts and to conform to the national tax […]
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 Netherlands has signed close to 100 double tax avoidance treaties. Investors planning to establish local businesses should […]
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 business entities. In case you own a Dutch branch our local administrators can check which tax liabilities […]
Article 23 Dutch VAT Deferment License
Import of products to the Netherlands The import of products originating in non-EU countries to Holland is generally taxable for VAT purposes, regardless of whether the import is performed by a private, taxable, non-taxable or exempt entity. Therefore VAT is usually due at import and is normally transferred to the Dutch Customs. In case you […]
The Dutch Credit System
The Dutch credit system can be broadly defined as the relationships between persons (legal or natural) who provide loans and persons who take them. Therefore the system operates with credits provided by both non-banking and banking institutions for use by legal or natural persons. Parties involved in credit transactions Credit transactions take place between a […]
The Dutch Banking System
The service sector is the most advanced in Holland’s economy and accounts for over two-thirds of the Gross Domestic Product. The sector includes transport, insurance and banking. Four banks established in the country are ranked in the global top 60: Fortis, Rabobank, ING and ABN AMRO. They have a network comprising roughly 6500 branches in […]
Double Taxation Avoidance Treaty Between the Netherlands and the USA
The Netherlands has a large network of agreements for avoidance of double taxation providing tax advantages to international investors establishing companies there. Among these agreements is the treaty with the USA. The first convention for the avoidance of double taxation between Holland and the USA was signed in 1992. Its first amendment dates from 1993. […]
