Reduction in Dutch property transfer tax for second homesÂ
To stimulate the rental housing market, the acting government in the Netherlands has decided to reduce the property transfer tax rate from 10.4% to 8%, effective from 1 January 2026. This new rate applies to homes that are not used as primary residences. For homes that are used as primary residences, the existing 2% property transfer tax rate […]
Income tax Box 3 in the Netherlands – Interim status
Update: November 2025 The taxation of assets in Box 3 of the Dutch income tax system remains a recurring topic. Since the Dutch Supreme Court’s so-called ‘Christmas ruling’ (Kerstarrest) in 2021, the tax system has undergone several adjustments, yet many uncertainties remain in 2025. This article provides an overview of the most important developments and […]
Corporate Income Tax in the Netherlands
This article provides an overview of the Dutch corporate income tax system, examining the impact of international transfer pricing guidelines on national tax legislation. Its purpose is to outline the key principles that are relevant to entrepreneurs and business owners operating in the Netherlands. Please note that the information presented here is intended as a […]
New VAT Rules for Holding Companies as of 1 July 2025: time to take action?
From 1 July 2025, significant changes to the Dutch VAT rules for holding companies will come into effect. Two new decrees issued by the Dutch State Secretary for Finance introduce stricter conditions for VAT deduction on expenses and for the inclusion of holding companies in a Dutch VAT group (fiscale eenheid). These changes may have […]
EKI groeit met NeD Tax op Locatie
EKI in Nijmegen is een fabrikant van oplossingen in celrubber, schuim en rubber en actief binnen heel Europa. Het familiebedrijf bestaat al sinds 1875 en heeft sinds pakweg 6 jaar een jong bestuur dat de onderneming met succes het nieuwe decennium in heeft geloodst. En dat letterlijk, want het pand waarin EKI sinds 2020 is […]
Aurora Kaas: pionier in de biologische zuivelmarkt
Aurora Kaas: pionier in de biologische zuivelmarkt Ruim 40 jaar geleden begon Aurora Kaas met de verwerking van biologische melk tot zuivelproducten. Wat aanvankelijk een idealistisch initiatief was, gedreven door de oprichters Harry en Janny ten Dam, is uitgegroeid tot een toonaangevend familiebedrijf met meer dan 30 medewerkers in Nederland en Duitsland. Gedreven door hun […]
Volta Energy: groene energie op weg naar Europa
Volta Energy is een hard groeiende scale-up die duurzame oplossingen biedt in mobiele energievoorziening. De broers Luc en Roel Bleumer startten hun bedrijf in 2017 na hun studie Werktuigbouwkunde aan de HAN University of Applied Sciences. Doel was het bieden van een alternatief voor dieselslurpende aggregaten die normaal worden gebruikt op plekken waar geen stroomvoorziening […]
Tax aspects of business transfer
Are you considering selling your business? It’s essential to determine the most suitable method of business transfer. Depending on your objectives, the transfer can be structured, and the tax implications can be assessed accordingly. This article focuses on the tax aspects involved in the transfer of a business operated through a legal entity. Comparison Share […]
Tax exemption and employees of international organisations
If you work for an international organisation, you may be eligible for the ‘diplomatic exemption’. Foreign employees of international organisations may enjoy tax exemptions in the Netherlands. Tax exemption: the diplomatic exemption The diplomatic exemption, part of the Vienna Convention on Diplomatic Relations, provides diplomats and staff of international organisations with certain tax privileges. The […]
Exit taxation and emigration of a director and major shareholder
Are you a director and major shareholder and planning to relocate to Germany? If so, you will receive a so-called preserving assessment from the Dutch tax authorities. The Netherlands imposes an exit tax on the value of your shares. You will have to pay the preserving assessment in the future if you have dividends paid […]
CBAM import duty: are you well prepared as an importer?
On 14 July 2021, the European Commission took an important step in the fight against climate change with the introduction of the ‘Fit for 55’ package. This ambitious plan aims to reduce greenhouse gas emissions by 55% compared to 1990, with the ultimate goal of a climate-neutral Europe by 2050. A key element in this […]
DAC7: reporting rules for digital platforms and online sales
Trading through online platforms like Amazon and Vinted is increasingly gaining traction. Items are sold and transported from one country to another through dropshipping, sometimes even without the seller’s direct involvement. Selling from one’s own stock of second-hand items is also conceivable. For all these international web-based transactions, the EU Data Exchange Digital Platforms Directive […]