Tips for Navigating the 2024 Dutch Tax Roadmap

Article
NL Law
Expertise
Tax

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars explain the key markers of the 2024 Dutch Tax Package and provide an overview of the tax developments expected in 2024 and 2025 and how these may affect international businesses.

The article discusses the new tax classification rules to take effect 2025, anti-dividend-stripping measures, abolishment of the dividend withholding tax exemption for the redemption of listed shares, the abolishment of the fiscal investment institution (FII) regime, and amendments to the lucrative interest scheme. 

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Authors: Ashley Peeters and Michael Molenaars

Source: Tax Notes International, volume 113, number 9 

Publication: 26 February 2024