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Adjusted Tax Package 2019 - Highlights

Global Tax Update:November 2018/Netherlands

On 19 September 2018 we informed you by Tax Alert about the Tax Package 2019 issued by the Dutch government. As of 15 October 2018, the Dutch government adjusted the Tax Package 2019 due to strong opposition within Parliament.

The controversial abolishment of the Dutch Dividend Withholding Tax will be withdrawn; i.e. the Dutch Dividend Withholding Tax will remain in place. The extra annual tax revenues of approximately EUR 2bn will be reinvested in the Dutch economy to strengthen the attractiveness of the Netherlands as a country of investment.

In the below Adjusted Tax Package 2019 you will find a summary of the most notable changes of the Tax Package 2019 that are relevant for Dutch subsidiaries of Japanese MNC’s. Please note that the House of Representatives and the Senate have to approve these changes, before implementation, and that the proposals may be changed during the legislative process.

1. Corporate Income Tax Rate
2. Depreciation Buildings in own use
3. Dividend withholding tax
4. 30% facility

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>> Click for Japanese [2019年度オランダ税制改正修正案]

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* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article.

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