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Taxand Netherlands explains the 2018 Dutch tax plan.
On 19 September 2017, Budget day, the Dutch government presented the Tax Plan 2018. Taxand Netherlands lists the key changes to be introduced for corporate tax. Please note that due to the current status of the Dutch government (caretaker government until the new government is formed) the proposed changes are rather limited and do for example not yet contain the expected Dutch implementation proposals on the EU Anti Tax Avoidance Directive (ATAD).
Discover more: Budget Day 2017 – Dutch tax plan 2018
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Current structures involving Dutch entities, and especially cooperatives, should be reviewed in order to ensure that the dividend withholding tax exemption applies. Changes may need to be made to the structure if the shareholders/members of the Dutch entity are located in a non-treaty country or if it concerns a passive/artificial structure. It is expected that current rulings (ATR’s) with regard to holding/coop structures will need to be updated in order to reflect the proposed new rules.