Corporate Income Tax News

The 2026 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2026 Tax Plan package.
Read more

Dutch Supreme Court renders judgment in long-running proceedings on acquisition loans and fraus legis

The judgment provides a further piece of the puzzle regarding the relationship between the application of Section 10a CITA 1969 and fraus legis.
Read more

Dutch Tax Authorities publish Q&A document on Minimum Tax Act 2024

This Q&A document provides important clarifications on the application of the minimum tax rules (Pillar 2/GloBE) in the Netherlands.
Read more

Dutch Supreme Court renders judgments on the dividend withholding tax exemption

These judgments are very important for the practice, because the Supreme Court addressed the applicationof the anti-abuse provision in holding structures.
Read more

Results of investigation into bottlenecks of the mutual fund

At first glance, the possible solutions, which have been developed together with the tax (legal) practice, seem to be a good approach to solve the bottlenecks.
Read more

Supreme Court judgments on interpretation and allocation of the burden of proof of the anti-abuse provision for non-resident taxation for shareholding entities

Because it concerns the general EU anti-abuse provision, the interpretation of the Supreme Court may also be relevant for other tax rules.
Read more

2025 Spring Memorandum - tax measures

The 2025 Spring Memorandum provides insight into the policy themes that the government is grappling with at this time. It also provides a first look at the measures the government plans to take to fin ...
Read more

CJEU rules on abuse and participation exemption

What is of very practical relevance is that the CJEU has ruled that Member States may refuse the participation exemption pursuant to the anti-abuse provision in the Parent-Subsidiary Directive.
Read more

Pillar 2 Update Seminar: Pillar 2 is here to stay

Hosted by Aroen Rambhadjan, International Tax Partner at KPMG Meijburg & Co, along with Lieke Mutsaers, International Tax Director, the event brought together passionate tax experts to discuss one ...
Read more

© 2025 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348
and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.
All rights reserved.