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In this Tax Alert, we address recent case law relating to VAT.

We will highlight certain focus areas from a Dutch tax perspective in debt restructuring cases involving a Dutch debtor, also considering creditors holding or obtaining an equity stake – directly or indirectly - in the borrowing entity.

The Dutch Government published findings from a study performed into the Dutch lucrative interest scheme, which scheme generally applies to carried interest / sweet equity arrangements of managers of private equity funds and their portfolio companies.

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.

In this Tax Alert we briefly discuss three recent tax developments.

On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.

On 12 September 2023, the European Commission published a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT Directive).

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss recent Dutch tax developments that are relevant to mergers and acquisitions transactions with a Dutch component.

This Tax Alert provides an update on three relevant tax development.

The Dutch Ministry of Finance has recently published letters on three important tax-related issues. This Tax Alert discusses the proposed changes and their potential impact on international companies.

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.

Last Friday, on 19 December 2025, the Dutch Supreme Court issued a decision concerning an acquisition financing structure of a private equity fund.

A new legislative proposal was recently announced with the aim of imposing a temporary solidarity charge on companies that (in short) are active in the oil and gas industry.

On 22 January 2026, Luxembourg's Parliament approved Bill No. 8590, delivering the jurisdiction's most ambitious carried interest tax reform since 2013.

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

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.

Jeroen Smits and Ingrid Viertelhauzen contributed the Netherlands Chapter to the International Comparative Legal Guide – Alternative Investment Funds 2025.

On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease.