Corporate tax 2025: A Chambers Global Practice Guide Publication
Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to Chambers Corporate tax 2025 in a chapter about tax Law and Practice in the Netherlands.
Dutch Supreme Court refers VAT case on transfer of going concern to CJEU
On 21 November 2025, the Dutch Supreme Court referred two preliminary questions to the Court of Justice of the European Union (CJEU) concerning the application of the exemption for transfer of going concern pursuant to article 19 of the VAT Directive 2006
Tax Alert: Dutch Ministry of Finance issues VAT guidance on securities intermediary services
On 15 October 2025, the Dutch Ministry of Finance published a decree on the VAT exemption for intermediary services in securities transactions. The decree clarifies the scope of 'intermediary services', particularly for share transactions.
Antiabuse Rules: Changes for Holding Companies Investing in the Netherlands
In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine two recent Dutch Supreme Court rulings providing more details about antiabuse tests for foreign holding companies that invest in the Netherlands.