The final decree on the Dutch tax ruling practice has taken effect.
The Dutch parliament has approved the proposal to change the Dutch corporate income tax consolidation regime (fiscal unity).
The Dutch parliament has adopted a bill to establish a Netherlands Commercial Court (NCC).
The Dutch government decided to update its 2019 tax plan. As a result, dividend withholding tax will no longer be abolished in 2020. However, lawmakers have proposed reducing the rate of tax on profits from 20 percent on the first 200,000 euros and 25 percent on everything thereafter to 15 percent and 20.5 percent respectively.
The Ministry of Finance published a new transfer pricing decree that provides guidance on the application of the arm’s-length principle.
In order to assist startups, the Dutch government has proposed a new R&D incentive that will be integrated with the current labor cost system that reduces wage withholding tax.