International Tax

In this Tax Alert, we address the judgement of the Court of Justice of the European Union (“CJEU”) published on 4 June 2026 in Case C 837/24 (Nova Iberomoldes).

Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Aniek Schnitzeler contributed to the Dutch chapter of the Chambers Global Practice Guide: Tax Controversy 2026.

Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to the Chambers Corporate Tax 2026 – Global Practice Guides.

On April 1 2026, the Dutch government published a public consultation (internetconsultatie) on two new tax measures which aim to incentivise employee participation in start-ups and scale-ups (the "Measures").

On 15 October 2025, the Dutch Ministry of Finance published a decree on the VAT exemption for intermediary services in securities transactions. The decree clarifies the scope of 'intermediary services', particularly for share transactions.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine two recent Dutch Supreme Court rulings providing more details about antiabuse tests for foreign holding companies that invest in the Netherlands.

On Tuesday 16 September 2025 (Prinsjesdag), the Dutch Ministry of Finance published the 2026 Tax Plan Package. This consists of the 2026 Tax Plan and Other Tax Measures for 2026, as well as certain additional measures.

We are proud to announce the promotions of Sophie Brenard (Corporate and M&A), Charlotte Mortiaux (Employment, Benefits and Pensions), and Christophe Martin-Raynaud (Tax) to Counsel, effective 1 January 2025.

Nous sommes fiers d'annoncer la promotion de Sophie Brenard (Corporate/M&A), Charlotte Mortiaux (Employment, Benefits & Pensions) et Christophe Martin-Raynaud (Tax) en tant que Counsels, à partir du 1er janvier 2025.

We kondigen met trots de promoties aan van Sophie Brenard (Corporate/M&A), Charlotte Mortiaux (Employment, Benefits & Pensions) en Christophe Martin-Raynaud tot Counsel, met ingang van 1 januari 2025.