Latest Dutch tax developments: key implications for investors
Article
NL Law
EU Law
Expertise
In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss several new changes to Dutch tax legislation.
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Over the summer several new changes to Dutch tax legislation have been published and implemented which are relevant for investors in the Netherlands. Ashley Peeters and Michael Molenaars of Stibbe discuss recent developments relating to the lucrative interest scheme, the classification of foreign entities, and discrepancies between Pillar 2 rules and tax treaties.
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Authors: Ashley Peeters and Michael Molenaars
Source: Tax Notes International, volume 119, number 8
Publication Date: 25 August 2025
