Insights

When a Dutch company distributes dividends, it is in principle required to withhold 15 % dividend withholding tax on the gross dividend. However, under certain conditions the Dutch law provides for a withholding tax exemption on dividends to non resident shareholders. In this article we will explain more about how this works.

On this page you find all recent insights on pillar 2.

The European Commission is preparing an “omnibus directive” on direct taxation, expected in June 2026. This is not a new tax initiative, but an effort to review and streamline how existing EU direct tax rules operate together in practice.

Is your organisation investing in CO₂ reduction, energy-efficient technologies and renewable energy? If so, you may qualify for the Energy Investment Allowance (EIA): an attractive tax scheme that encourages entrepreneurs to invest in energy-saving or sustainable business assets. With the EIA you do not only benefit from lower energy consumption and emissions, but also from tax relief. In addition, the EIA budget increases each year; in 2026, it amounts to no less than €460 million. Which business assets fall under the EIA, and what conditions must your investment meet?

Intragroup transactions continue to attract increasing attention from tax authorities, particularly regarding the VAT impact of transfer pricing (TP) adjustments. Because the EU does not provide specific and uniform rules for the VAT treatment of such adjustments, questions often arise in practice.

Dutch tax incentives such as the innovation box and participation exemption have long been tools for tax efficiency. Under Pillar 2, however, these incentives can create permanent differences that trigger additional tax liabilities.

On 5 January 2026, the OECD Inclusive Framework announced a significant breakthrough in the ongoing efforts to implement a global minimum tax under Pillar Two.

Under Pillar 2, compliance is not just about meeting deadlines, it is about managing complexity. The Global Anti-Base Erosion (GloBE) rules require detailed calculations and extensive data collection across multiple jurisdictions. For many groups, this can feel overwhelming.

The global minimum tax rules under the OECD’s Pillar 2 framework are no longer a distant prospect, they are here and reshaping the tax landscape for multinational businesses. Watch Episode 1 of our video series for a clear, practical overview of the essentials.

Court of Appeal of ’s-Hertogenbosch ruled on the qualification of IoNE under the Netherlands–Brazil tax treaty.

On September 23rd, the European Commission proposed to delay the EU Deforestation Regulation (EUDR) by another year due to technical issues with the IT system (TRACES) that supports the regulation's compliance processes. In this article we will explain what this delay means for companies and what you can do.

On 9 October 2025, the ECJ delivered its decision in Finanzamt Hamburg-Altona v XYRALITY GmbH (C-101/24). The case concerns the VAT treatment of digital services provided through an app store and the applicability of Article 28 of the EU VAT Directive 2006/112/EC (VD) (a so-called ‘commissionaire fiction’) to the supply of in-app purchases.

The energy transition is in full swing, and now is the time to get involved. The Dutch government has made €8 billion available for 2026 through the SDE++ subsidy scheme.

Advocate General (AG) Koopman believes that 8% tax interest for corporate income tax purposes is too high.

This article explains why TP adjustments matter for VAT and customs, explores the latest legal and practical developments, and outlines steps you can take to mitigate risk.

This article outlines the key fiscal changes of the tax plan 2026, focusing on corporate income tax, dividend tax, and withholding tax.