An analysis by Taxand Netherlands:
Following months of negotiations to form a new government, the Dutch coalition parties have recently presented an agreement outlining major plans for the coming years.
Experts from Taxand Netherlands have provided an overview of the tax measures in the agreement, along with their analysis and recommendations, including:
- The ATAD1 interest deduction limitation in Dutch earnings stripping rules will increase from 20% to 25% of EBITDA.
- The proposed abolition of the share buyback facility under the Dutch Dividend Withholding Tax Act has been cancelled.
- Energy tax rates for natural gas will decrease by 2.82 cents per m3, and the gambling tax will rise from 30.5% to 37.8%.
You can read the full overview and analysis of the agreement here.