The Resource Update on the Dutch tax plan 2012

Update on the Dutch tax plan 2012

Update on the Dutch tax plan 2012
Update on the Dutch tax plan 2012
In April 2011, the Dutch Deputy Minister of Finance presented the Tax Agenda, which outlined the Dutch cabinet's position on changes to the current Dutch tax system. The Tax Agenda was the starting point for a number of legislative changes that were included in the Tax Plan 2012. This Tax Plan was presented to the Dutch parliament on Budget Day (the third Tuesday in September) and was subsequently significantly amended during parliamentary proceedings (the most recent information taken into account for this article were the changes of 17 November 2011). This article updates the most relevant changes to the Dutch tax system that may be of interest to foreign taxpayers and the international tax practice. These changes will take effect as of 1 January 2012
Citation source
In: Tax planning international : European tax service. - London. - Vol. 13 (2011),
  • Groot Koerkamp, S.M
  • Moor, M
Geographic coverage
  • European Union
  • Europe
Language note
  • tax system
  • interest deduction
  • dividend withholding tax
  • PE
  • 30% ruling
Update on the Dutch tax plan 2012

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...