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.
Stibbe contributes to The International Comparative Legal Guide
Jeroen Smits and Ingrid Viertelhauzen contributed the Netherlands Chapter to the International Comparative Legal Guide – Alternative Investment Funds 2025.
The Netherlands’ Budget Day 2025
On Tuesday 16 September 2025 (Prinsjesdag), the Dutch Ministry of Finance published the 2026 Tax Plan Package. This consists of the 2026 Tax Plan and Other Tax Measures for 2026, as well as certain additional measures.