Only a few days ago the Dutch intent to curb tax abuse was put to paper when a draft Decree was sent to Dutch Parliament. As an introduction on August 30th, 2013, the Dutch Secretary of Finance of the Netherlands and the Minister for Foreign Trade and Development Cooperation issued a letter declaring the government’s intent to curb tax abuse while preserving the attractiveness of the Dutch investment climate.

In addition to large consumer base, availability of highly skilled labor and proximity to airports and seaports, investors are attracted to the Netherlands’ competitive Dutch tax framework and the availability of investment protection agreements. International companies choose the Netherlands because they are able to align their business models with the Netherlands’ tax-effective corporate structure.

Dutch Tax Framework

The competitive Dutch tax framework consists of sophisticated Advance Pricing Agreement and Advance Tax Ruling, (APR/ATR) regulations, a solid participation exemption as well as a competitive expanding tax treaty network. Furthermore, companies are not subject to a minimum tax nor are there any fees or duties when applying for an APR/ATR. Read More