Corporate Income Tax News

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.
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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.
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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.
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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 ...
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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.
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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 ...
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Class action against interest on tax due

On February 7, 2025 the Deputy Minister of Finance decided to designate as a class action four categories of notices of objection against interest on tax due that had been charged.
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Pro Memoria 2025

The tax rates, premiums and contributions for 2025 have been summarized for your convenience in the new Pro Memoria.
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Upper House of Dutch Parliament passes 2025 Tax Plan and other tax bills

On December 17, 2024, the Upper House of the Dutch Parliament passed the entire 2025 Tax Plan package. It also passed an amending Act and adopted two motions. We have prepared a summary about thi ...
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