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Netherlands: new entity classification rules per 2022
On March 29th 2021, the Dutch Ministry of Finance announced a long-awaited overhaul of Dutch entity classification tax rules per 2022 – basically aligning the rules with global standards. The rules include the withdrawal of the ‘unanimous consent requirement’ for tax-transparency classification of Dutch CV and foreign limited partnerships, classifying these entities as tax-transparent by default. It also leads to termination of the Dutch non-transparent CV. Dutch FGR’s in principle also become tax transparent, with an option of electing for a non-transparent tax status in certain situations.
New Dutch legislative proposal on transfer pricing mismatches
The 4th of March, a new Dutch legislative proposal has been published for public consultation in order to prevent tax avoidance due to mismatches that relate to transfer pricing. At the same time two other proposals have been filed with respect to Atad2 application and qualification of foreign entities, which will not be covered in this news flash.