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Dutch Fiscal Unity Emergency Remedial Measures

On October 25 2017 the Advocate General (“AG”) at the Court of Justice of the European Union (CJEU) published his opinion on the preliminary ruling request of the Dutch Supreme Court in two corporate income tax cases concerning the applicability of the so-called...

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Changes To Dutch Dividend Withholding Tax in 2018

On 19 September 2017, the Dutch government announced several bills containing tax law proposals. Under the legislative proposal (the “Proposal”) changes to the Dutch dividend tax act and the substantial interest taxation rules have been announced. This Tax Update will...

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Changes Dutch Dividend Withholding Tax Announced

On 20 September 2016, The Dutch Ministry of Finance (“ the MF”) announced to be working on a new tax act (ultimately entering into force per 1 January 2018) which will have impact on the Dutch dividend withholding tax legislation. In general Dutch public and private...

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Amsterdam High Court Ruling In Fiscal Unity Case

Following the decision of the EU Court of Justice in June, the Amsterdam High Court ruled that the Dutch tax authorities should have allowed a fiscal unity between: Dutch sister companies while being held (in)directly by a EU resident parent company; and A Dutch...

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