Article
Tax
Mass Objection Procedure on Corporate Income Tax Interest: What Happens Now and When?
27 February 2026 -
In an earlier blog, we wrote about the Supreme Court ruling that ruled that the increased corporate tax interest rate[1] is non-binding. This put an end to the...
Article
Tax
Coalition agreement 2026: fiscal highlights and key takeaways
3 February 2026 -
On January 30, 2026, D66, VVD, and CDA presented their coalition agreement: Aan de slag – Bouwen aan een beter Nederland ("Getting to Work – Building a Better...
Article
Corporate & M&A
Renteaftrek geweigerd wegens fraus legis in kader van overnamestructuur door private equity
19 September 2025 -
Op 5 september 2025 wees de Hoge Raad opnieuw een relevant arrest over de aftrekbaarheid van rente in een overnamestructuur. Centraal stond de vraag of,...
Article
Corporate & M&A
Interest deduction denied due to fraus legis in the context of a private equity acquisition structure
19 September 2025 -
On 5 September 2025, the Supreme Court rendered another relevant judgement on the deductibility of interest in an acquisition structure. The central question...
Article
Dutch Supreme Court Rulings on the application of the dividend withholding tax exemption in international holding structures
14 August 2025 -
On 18 July 2025 the Dutch Supreme Court issued two rulings regarding the withholding tax exemption for dividends. Both cases concerned the question of whether...
Article
Tax
Key highlights from the Tax Plan 2024
8 November 2024 -
On Tuesday, September 19, 2023 (Budget Day), the outgoing Dutch Minister of Finance revealed the Tax Plan 2024 in which several tax measures were announced....
Article
Tax
European corporate income tax base – BEFIT
8 November 2024 -
On 12 September 2023, the European Commission introduced two directive proposals. One of the proposals (“BEFIT”) aims to improve efficiency for both corporate...
