The Netherlands

Briefings in English - 2007

All patent matters must be brought exclusively before the specialist patent courts in The Hague. Accelerated proceedings on the merits are available. Interim relief is available in certain urgent cases. Such interim relief may consist of measures to protect evidence, freezing orders, ex parte injunctions, third party hearings and preliminary relief proceedings, in which a wide variety of interim measures – such as injunctions – can be requested. (December 2007)

Briefings in English - 2006

The Dutch government published the draft legislation for the 2007 corporate tax reform on 24 May 2006. The legislation should make the Netherlands corporate tax system more competitive as well as EU-proof. Since then parliamentary discussions have well advanced and the government has proposed several amendments. The main changes relate to the patent and interest box, the participation exemption and the dividend withholding tax system applicable to EU corporate shareholders. This briefing provides an overview of the amendments, which are all favourable to taxpayers. (October 2006)

The Dutch government published the long awaited draft legislation for the 2007 corporate tax reform on 24 May 2006, further to the white paper that came out on 29 April 2005. The legislation should make the Netherlands corporate tax system more competitive as well as EU-proof. Compared to the white paper and the discussions that followed it, it does not contain any major surprises. The publication is nevertheless important because it allows better judgement of effect in individual cases. (May 2006)

The Netherlands government published a White Paper for the 2007 corporate tax reform on 29 April 2005. Entitled Working towards profits, it contained various proposals for discussion in parliament aimed at increasing the competitiveness of the Netherlands corporate tax system and making that system more EU-proof. The council of ministers approved the formal bill last week and it was sent to the state council for advice. (April 2006)

Briefings in English - 2005

Interest has increased in demergers and spin-offs/split-offs in the Netherlands in the last few months. In this briefing, we address certain key issues concerning demergers. (September 2005)

A new Policy Rule from the Dutch Central Bank came into force on 2 January 2005 regarding key concepts and market access and enforcement of the Netherlands Credit System Supervision Act 1992. (May 2005)

The Netherlands government published the long awaited White Paper for the 2007 corporate tax reform on 29 April 2005. Entitled 'Working towards profits', it contains various proposals for discussion in parliament. A formal bill will be introduced after the parliamentary discussions have been concluded. This briefing gives an overview of the White Paper. (May 2005)

On 31 March 2005, the Dutch government published its draft legislative proposal (the Proposal) for the implementation of the 13th EU Company Law Directive on public takeover offers (the Directive). This briefing sets out the most important issues arising from the Proposal. (April 2005)

The Netherlands has issued universal implementation provisions on (partial) relief at source from or refund of Netherlands dividend withholding tax. (March 2005)

Briefings in English - 2004

by Victor Juttmann (Amsterdam), Tax Notes International Vol. 35 No. 9 at p. 787. This report discusses the State Secretary of Finance decree of 21 August 2004 on the application of the arm's-length principle and the OECD's transfer pricing guidelines for MNEs and tax administrations. The decree lists activities that can be considered as shareholder services, and sets out conditions under which intragroup services may be charged at cost. (August 2004)

The Netherlands and the US signed a protocol and memorandum of understanding (MoU) on 8 March 2004 to amend the Tax Treaty of 18 December 1992 (and the Protocol of 13 October 1993). This guide reviews the features of the 2004 Netherlands-US Protocol and MoU that significantly affect the tax aspects relevant to corporate tax payers. (June 2004)

This client guide outlines how EU tax law affects both new and existing member states as well as the services we offer in the tax field. (April 2004)

Forms part of a series aimed at those with an interest in acquiring or advising on an acquisition of a public company in the different European jurisdictions. (Spring 2004)

Dick Hofland and Michiel Sunderman (both Amsterdam), Tax Notes International (5 January 2004) at p. 64. The authors describe legislative measures in response to Bosal, case law and tax treaty developments, and expectations for 2004. (January 2004)

Michiel Sunderman, Derivatives & Financial Instruments Vol. 6 No. 1 at p. 36. Author addresses consequences of Bosal on Dutch tax system. He discusses new rules about abolition of cost disallowance rule, thin capitalisation and loss carry-forward limitations for companies engaged in holding and/or group finance activities. (January/February 2004)

Briefings in Dutch - 2003

Vanaf 1 juni 2003 is de voor financiële instellingen reeds lang bestaande antiwitwaswetgeving ook van toepassing op advocaten, notarissen en belastingadviseurs. In Nederland geschiedt implementatie doordat twee bestaande wetten vanaf 1 juni 2003 ook van toepassing zijn op deze dienstverleners. Het betreft de Wet identificatie bij dienstverlening en de Wet melding ongebruikelijke transacties. Vanaf dat moment zijn genoemde dienstverleners verplicht om cliënten te identificeren, identiteitsgegevens vast te leggen en transacties met een ongebruikelijk karakter door te geven aan het Meldpunt Ongebruikelijke Transacties. (juni 2003)

Vanaf 1 juni 2003 is de voor financiële instellingen reeds lang bestaande anti-witwaswetgeving ook van toepassing op advocaten, notarissen en belastingadviseurs. In Nederland geschiedt implementatie doordat twee bestaande wetten vanaf 1 juni 2003 ook van toepassing zijn op deze dienstverleners. (Juni 2003)

Briefings in English - 2003

For many years, EU legislation has required member states to adopt rules to prevent financial institutions from being used as instruments for money laundering. Under these rules, financial institutions must verify the identity of their clients and notify the authorities of any transactions in which money laundering is suspected. (June 2003)

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