Menu
  • Locations
  • About Us
  • Services
  • Experts
  • News
  • Knowledge
  • Culture & Career
  • Locations
  • Search
  • Press
  • Events & Webinars
  • Contact
  • CI Guide
  • Albania
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belarus
  • Belgium
  • Benin
  • Bolivia
  • Bosnia & Herzegovina
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macao
  • Macedonia
  • Madagascar
  • Malaysia
  • Mali
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Nepal
  • Netherlands
  • New Zealand
  • Niger
  • Nigeria
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Russia
  • Rwanda
  • Saudi Arabia
  • Senegal
  • Serbia
  • Seychelles
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • About Us
  • Our CEO
  • Our Board
  • Our Global Executive Team
  • Quality, Process & Risk Management
  • Corporate Tax
  • Customs
  • Financial Services
  • Global Mobility
  • Indirect Tax
  • International Corporate Tax
  • Mergers & Acquisitions (M&A)
  • Private Clients & Family Office Services
  • Real Estate Services
  • Tax Controversy
  • Tax Technology
  • Transfer Pricing & Valuation Services
  • Latest News
  • Pillar Two - Global Minimum Tax
  • Brochures
  • Newsletters
  • Surveys & Studies
  • The Digital Tax Law Center (DTLC)
  • The European Tax Law Center (ETLC)
  • Climate Protection, Green Tax & Energy
  • Tax Loss Carryback
  • Real Estate Guide
  • Tax and Investment Facts CEE
  • Assignments to Europe & Asia Pacific
  • Culture and Leadership
  • Diversity
  • WTS Global Academy
  • Career
  • Your Development
  • Jobs
  • Press
  • Events & Webinars
  • Contact
  • CI Guide
WTS worldwide
  • Albania
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belarus
  • Belgium
  • Benin
  • Bolivia
  • Bosnia & Herzegovina
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macao
  • Macedonia
  • Madagascar
  • Malaysia
  • Mali
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Nepal
  • Netherlands
  • New Zealand
  • Niger
  • Nigeria
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Russia
  • Rwanda
  • Saudi Arabia
  • Senegal
  • Serbia
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • About Us
    About Us

    Here you will find more information on our organization’s structure, experts and global reach.

    Read more
    About Us Our CEO Our Board Our Global Executive Team Quality, Process & Risk Management
  • Services
    Services
    Read more
    Corporate Tax Customs Financial Services Global Mobility Indirect Tax
    International Corporate Tax Mergers & Acquisitions (M&A) Private Clients & Family Office Services Real Estate Services Tax Controversy
    Tax Technology Transfer Pricing & Valuation Services
  • Experts
    Experts

    With a representation in over 100 countries, our team offers local expertise on a global scale. Learn more about our experts.

    Read more
  • News
    News

    Find here the latest tax news for our locations worldwide.

    Read more
    Latest News
  • Knowledge
    Knowledge

    Our quick overview with downloads: newsletters, publications, surveys. 

    Read more
    Pillar Two - Global Minimum Tax Brochures Newsletters Surveys & Studies The Digital Tax Law Center (DTLC)
    The European Tax Law Center (ETLC) Climate Protection, Green Tax & Energy Tax Loss Carryback Real Estate Guide Tax and Investment Facts CEE
    Assignments to Europe & Asia Pacific
  • Culture & Career
    Culture & Career

    The WTS Global Academy - Bringing value to the whole

    Read more
    Culture and Leadership Diversity WTS Global Academy Career Your Development
    Jobs
  • Locations
    Locations

    Our locations worldwide

    Read more
  • Search
Home Locations Netherlands

WTS in Netherlands

Europe

Choose Office
WTS World Tax Service B.V.
Rotterdam
Atlas Tax Lawyers
Rotterdam
WTS World Tax Service B.V.
Conradstraat 18 Groot Handelsgebouw, Entrance E 6th Floor, Unit 178
3013 AP Rotterdam
http://www.wtsnl.com
+31 10 21791 73
denis.pouw@wtsnl.com
Amsterdam
Atlas Tax Lawyers
Weteringschans 24
1017 SG Amsterdam
http://atlas.tax
+31 20 5354560

In the Netherlands we are currently represented by two tax firms. Each company brings special strengths to the overall service offerings of WTS Global.

Local News

The Dutch government intends to introduce measures to (better) curb dividend stripping with respect to portfolio shares.

Netherlands: Government proposal to curb dividend stripping
read more

The State Secretary’s Decree of 22 March 2019 (No. 2019-42405) describes the circumstances under which it may be assumed that the collective investment fund in question is under ‘special government supervision’.

Netherlands: Developments for investment funds and VAT fiscal unities
read more

On 3 September 2021, the Appeals Court at ‘s-Hertogenbosch ruled in a case of a German real estate investment fund in contractual legal form (Immobilien-Sondervermoegen) – ‘the Fund’, with respect to its foreign tax payer status for its income from Dutch real estate in the years 1997/1998 until 2009/2010.

Court decisions on German real estate investment fund with Dutch real estate income & Dividend tax refund for UK pension fund
read more

The Dutch Ministry of Finance kicked off an internet consultation on a draft proposal (the “Draft Bill”) to amend the Dutch codification of the arm’s-length principle. Group companies operating in the Netherlands are recommended to review their existing advance pricing agreements and/or tax rulings as well as their transfer pricing policies to assess the impact of this proposed amendment of the arm’s-length principle.

Proposal to disallow unilateral downward transfer pricing adjustments
read more

In the Netherlands, the Dutch Ministry of Finance has published a draft proposal under which downward adjustments would be limited in order to address transfer pricing mismatches when applying the arm’s-length principle.

Netherlands: Proposed limitation to Dutch unilateral downward adjustments
read more

Our summary of R&D Incentives provides guidance where such incentives are provided, and who in WTS Global can support you to gain from these incentives for your business or individually the most.

R&D tax allowance in Europe
read more

On 9 April 2021, the Dutch Supreme Court ruled in a landmark case that will decide all pending cases where foreign investment funds claim the refund of Dutch dividend WHT suffered in years starting from 2008.

Dutch Supreme Court of 9 April 2021 regarding Dutch dividend WHT refund claims
read more

The finance ministers of the Group of Seven (G7) have agreed on a historic global tax deal on 5 June 2021. Read more in the latest newsflash by Atlas Tax Lawyers.

The G7 Finance Ministers Agree Historic Global Tax Agreement
read more

Our colleague Denis Pouw provides insight on the most interesting developments of 2020 regarding the Dutch "dividend tax" on portfolio dividends received from foreign investment funds.

Netherlands: Developments regarding WHT on portfolio dividends
read more

Dutch authorities concluded an agreement with the Belgian and German authorities to mitigate the tax and social security
impact from working from home.

Netherlands: Working from home due to the coronavirus: the Dutch tax impact
read more

In an example, our colleagues from the Netherlands describe the field of tension in which the OECD regulations and Dutch tax laws on the deductibility of intra-company financing are currently moving.

Netherlands: “To dip or not to dip, that is the question”
read more

As per 1 March 2020, service providers from the European Economic Area and Switzerland need to register new temporary assignments in the Netherlands ultimately 5 days before the start of employment online. 

Netherlands: Workers posted to the Netherlands reporting obligation implemented
read more

The European Commission (EC) concluded an APA

Netherlands: The EU General Court’s judgement in Starbucks’ state aid case
read more

Overview of the resulted transitional law

Netherlands: 30% ruling shortened to five years as of 1 January 2019
read more

OECD Released Workplan

The Netherlands: Digital Taxation
read more

It is recommended to investigate the status of (possibly) existing permanent establishments in the light of the expected changes

Changing (Dutch) permanent establishment
read more

Three members of the Dutch House of Representatives jointly prepared a legislative proposal that should limit the current liquidation loss scheme and the related cessation loss scheme

The Netherlands: Internet consultation limitation of current liquidation loss scheme
read more

After consultation with the maritime sector, the changes were postponed until 1 January 2019

The Netherlands: Zero VAT rate for seagoing vessels
read more

Summary of the VAT relevant topics

Netherlands: VAT topics budget 2019
read more

On Budget Day (18 September 2018), the Dutch government published the new tax measures for 2019 and beyond

The Netherlands: Tax Plan 2019
read more

Budget Day: Dutch government released its proposal to abolish the  dividend withholding tax of 15% as of 2020

The Netherlands: Introduction Withholding Tax Act 2020
read more

The most important measures are the earnings stripping rules that limit the deductibility of interest and measures for controlled foreign companies (”CFC”)

The Netherlands: Implementation of ATAD1 In Dutch Tax Law
read more

Amendments aim to provide an equal treatment of domestic and cross-border EU situations for certain tax provisions

The Netherlands: Proposal for major overhaul Dutch fiscal unity regime published
read more
WTS Global partner firm Atlas ranked as a leading tax firm in the Netherlands by Legal 500
read more

Report follows the final report on ‘Preventing the Artificial Avoidance of Permanent Establishments Status’

Netherlands: The OECD released the report ‘Additional Guidance on the Attribution of Profits to Permanent Establishments’
read more

Amendment of Directive on Administrative Cooperation (“DAC”) 

Netherlands: Political agreement on proposal for mandatory disclosure of aggressive tax planning schemes
read more

Roadmap and attention points for the taxation of corporates in the future

Future tax plans of the Netherlands
read more

 In its judgement, the CJEU followed the conclusions of the Advocate General (AG) of 25 October 2017

Netherlands: Newsflash - CJEU applies ‘per element’ approach to the Netherlands and rules that Dutch fiscal unity regime infringes the freedom of establishment
read more

Decision could have a major impact on the applicability of anti-abuse provisions and substance requirements for holding companies within the EU, including the Netherlands

Netherlands: Newsflash - Favourable judgement for EU holding companies – ECJ limits too general anti-abuse
read more
Netherlands: Newsletter - Taxation of digital economies in the EU
read more
Netherlands: Newsletter - Budget Day 2018
read more

Public comments are invited on the discussion draft and should be submitted by September 7, 2018

The Netherlands: OECD releases a discussion draft on the transfer pricing aspects of financial transactions
read more
Show more

Get in contact

If you have any questions about WTS Global or our global services, please get in touch.
We will respond to you as soon as possible.

Contact
About Us
  • About Us
  • Our CEO
  • Our Board
  • Our Global Executive Team
  • Quality, Process & Risk Management
Services
  • Corporate Tax
  • Customs
  • Financial Services
  • Global Mobility
  • Indirect Tax
  • International Corporate Tax
  • Mergers & Acquisitions (M&A)
  • Private Clients & Family Office Services
  • Real Estate Services
  • Tax Controversy
  • Tax Technology
  • Transfer Pricing & Valuation Services
News
Knowledge
  • Brochures
  • Newsletters
  • Surveys & Studies
  • COVID-19 Global updates
  • The Digital Tax Law Center (DTLC)
  • VAT Update for the Digital Economy
  • The European Tax Law Center (ETLC)
  • Tax Loss Carryback
  • Real Estate Guide
Culture & Career
  • Culture and Leadership
  • Diversity
  • WTS Global Academy
  • Career
  • Your Development
  • Jobs
Exclusive Cooperation With
© 2022 WTS Company Information Data Protection Disclaimer