Corporate Income Tax News

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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Year end 2024 tax accounting considerations

In our memorandum, we highlight the main (IFRS) tax accounting consequences of the 2025 Tax Plan and the disclosure requirements of Pillar 2 for the 2024 financial statements.
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Qualification of investment funds as of January 1, 2025: more clarity as a result of Funds Decree and Knowledge Group position of Dutch tax authorities

A change in qualification may have far-reaching consequences for the taxation and compliance obligations of investment funds and their unitholders.
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The Netherlands issues new decree on OECD Amount B

Amount B concerns the contemplated simplified and streamlined transfer pricing rules for determining the remuneration for baseline marketing and distribution activities.
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