Corporate Income Tax News

2022 Tax Plan package amended again via Memorandums of Amendment

The proposals include raising the top corporate income tax rate to 25.8% and tightening the generic interest deduction limitation by reducing the deduction percentage from 30% to 20% of the EBITDA for ...

2022 Tax Plan package amended via Memorandums of Amendment

Among other things, the possibilities for setting off holding company losses have been limited and the permanent establishment concept has been expanded for the purposes of withholding tax on interest ...

The 2022 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.

Tax measures for 2022

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

Relief and recovery package fourth quarter 2021

By letter to the Lower House of Parliament dated August 30, 2021 the caretaker government announced that as of October 1, 2021 the generic relief and recovery package would largely end.

Fraus legis prevents interest deduction in acquisition structure

On July 16, 2021 the Supreme Court rendered judgment on the deduction of interest on a loan to finance an acquisition by an investment fund. The Supreme Court ruled that the Amsterdam Court of Appeals ...

Supreme Court judgment on interest deduction on group loan

On Friday, July 9, 2021 the Supreme Court rendered judgment on the deduction of interest on a loan to finance an acquisition, in a case in which interest costs were also deductible in other countries ...

Changes to corporate income tax loss set-off as of January 1, 2022, BIK withdrawn

On Friday, May 28, 2021 the caretaker government announced that the changes to the corporate income tax loss set-off can take effect as of January 1, 2022. It was also announced that the Job related I ...

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