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Hot off the press – introduction of new box 3 taxation delayed

The introduction of a new tax system in box 3 (tax on savings and investments) will be delayed by another year according to State Secretary Marnix van Rij. The previously planned introduction date of the new system on 1 January 2026 has turned out to be unfeasible and is now set for 1 …

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M&A Transaction costs

M&A Transaction costs

Did you know… …that participation acquisition or selling costs may be non-deductible for Corporate Income Tax - CIT - in the Netherlands The costs directly relating to an acquisition or sale of a participation are considered as not deductible in determining the taxable profit. Therefo …

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Substance developments

Substance developments

Klik hier voor PDF Taxperience - Netherlands substance requirements Tax treaty developments, case law of the European Court of Justice (“ECJ”), and unilateral rules introduced by countries, all reflect that maintaining an adequate level of substance is crucial to be able to (continue …

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