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Draft bill published to exclude RETT concurrence exemption for share deals

The Dutch government launched an online consultation on a draft bill to exclude the application of the RETT concurrence exemption as per 1 January 2024 in case of the acquisition of a share interest in companies owning newly developed real estate. 

The 2025 Spring Memorandum of the Dutch Ministry of Finance

The Dutch Ministry of Finance's 2025 Spring Memorandum outlines key tax updates affecting international businesses, including changes to the lucrative interest scheme, new anti-abuse measures, and proposals to boost employee participation.

Upper House Approval of Dutch 2024 Tax Package and certain other proposals

On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.

The Netherlands' Budget Day 2022

On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan).

The Netherlands’ Budget Day 2024

On Tuesday 17 September 2024 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2025 Tax Package (Pakket Belastingplan) including the 2025 Tax Plan (Belastingplan) and the 2025 Other Tax Measures (Overige Fiscale Maatregelen).

Tax Alert: The European Commission calls on the Netherlands to align taxation of investment funds with EU law

On 25 July 2024, the European Commission initiated an infringement procedure against the Netherlands by sending a letter of formal notice.

Private Equity in the Netherlands: a Tax Update

In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.

CBAM: current and future obligations for importers of certain carbon-intensive goods

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

BEFIT and TP Directive

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

Current developments in Dutch tax law

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

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