Large Changes Dutch Tax Grouping Regime Due To ECJ Court Decision

Because of a recent judgement (February 22th, 2018) of the European Court of Justice, the Dutch Ministry of Finance will introduce various emergency measures to the Dutch tax grouping regime. These measures will apply retroactively from October 25th, 2017 and will limit the advantages of a Dutch tax grouping regime.

Proposed Dutch Withholding Tax Amendments

In order to increase the competitiveness of the Dutch corporate tax system, the Dutch Ministry of Finance has introduced draft legislation that will result in the abolishment of Dutch dividend withholding tax in more cases.