Tax plan 2020: changes to tonnage scheme

The European Commission has recently approved the extension of the application of the tonnage scheme for (i) large ships, (ii) so-called service ships and (iii) ship management. On the condition that the Netherlands tightens the tonnage scheme as of 1 January 2020 for (i) time or travel charter, (ii) the flag requirement and (iii) so-called … Continued

Extension elements Dutch tonnage tax regime approved by EU

The European Committee has approved to prolong three elements of the Dutch tonnage tax regime up to 31 December 2028. These elements are additions to the tonnage tax regime, as is allowed within the European Union under the state aid rules. These measures were approved in 2009 and 2010 for a period of 10 years … Continued

Dutch/Curacao shipping structure

We would like to present a tax proposition for ship-owning companies using the Curacao tonnage tax system and the Dutch participation exemption. The structure combines a Dutch holding company with an subsidiary on Curacao. Both The Netherlands and Curacao have tonnage tax regimes. Under such regime the actual profit is not taxed, but the taxable … Continued

Consultation on Anti Tax Avoidance Directive published

On 10 July 2017, the Dutch government published the consultation document for implementation of the Anti Tax Avoidance Directive (ATAD1). The document outlines the potential changes to Dutch law based on ATAD1, which mainly concerns earning stripping and controlled foreign corporations. ¬†The consultation document is open for comments until 21 August 2017. Implementation of ATAD1 … Continued

Multilateral agreement against tax evasion

Recently, the multilateral treaty against international tax evasion was signed by nearly 70 countries, including the Netherlands. The treaty is one of the results of the Base Erosion and Profit Shifting project (BEPS-project) by the OECD. A number of countries intend to sign this treaty later this year. Below we explain the background and consequences … Continued

Draft published: New dividend withholding tax rules

An internet consultation of the amendment of the Dutch dividend withholding tax rules has been published. The draft proposal contains three subjects: the dividend withholding tax for cooperatives, the general withholding tax exemption and anti-abuse provisions regarding this subject are amended. The outline of the proposal is in line with the previous communications of the … Continued

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