Corporate Income Tax News

Tax aspects of the 2026 coalition agreement

It remains to be seen to what extent a majority can be found for the proposed measures during the coalition government’s term of office.

Pro Memoria 2026

The tax rates, premiums and contributions for 2026 have been summarized for your convenience in the new Pro Memoria.

Dutch Supreme Court: interest on loan from Belgium coordination center is non-deductible

Following the Spectacles case and the Coffee case, the present judgment brings to an end another long-running case about interest deduction.

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

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

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

Internet consultation on changes to definition of mutual fund and introduction of an opt-out scheme

The proposed changes to the FGR definition address two of the three identified problems.

2026 Tax Plan package adopted by Lower House of Parliament with several amendments

We beschrijven de voornaamste wijzigingen die door de aangenomen amendementen zijn gerealiseerd en lichten enkele moties nader toe.

Advocate General advises the Supreme Court on the sustainability of interest on tax due

The A-G has concluded, on various grounds, that the rate for interest on tax due of 8% cannot be maintained and should be reduced. It is now up to the Supreme Court to decide on this matter.

The 2026 Tax Plan on two pages

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

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