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Dutch supreme court: interest on tax due rate for corporate income tax must be reduced

January 16, 2026

The Supreme Court also commented on the broader implications of this judgment for the years from 2024 and for other taxes.

Dutch Supreme Court confirms fraus legis for interest deduction at acquisition holding company for purchase of a participation

December 19, 2025

This judgment constitutes confirmation of previous case law in which the interest deduction on shareholder loans for acquisitions was also not accepted.

AG CJEU: transfer pricing adjustments in this case qualify for VAT purposes as adjustments to the price of earlier sales

January 16, 2026

The VAT treatment of transfer pricing adjustments is receiving increasing attention in practice.

Upper House of Dutch Parliament approves 2026 Tax Plan

December 18, 2025

On Tuesday, December 16, 2025, the Upper House of the Dutch Parliament approved the entire 2026 Tax Plan package. Additionally, the Upper House adopted several motions. We have prepared a summary ...

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29
Jan

Webcast - Mutual Agreement Procedures: Practical lessons from the Netherlands including a Dutch Tax Authorities perspective

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29
Jan

Webcast - Kopie van Mutual Agreement Procedures: Practical lessons from the Netherlands including a Dutch Tax Authorities perspective

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