Changes to Dutch tax loss carryforward


Changes to Dutch tax loss carryforward

Tax Accounting impact

On 4 June 2021, the Netherlands published the Decree of 21 May 2021 in the Official Gazette, which provides for the implementation of the NOL carryforward changes that were proposed as part of the 2021 Tax Plan.

This publication highlights the financial reporting effects resulting from the (substantively) enacted tax law in relation to NOL carryforwards. It also provides answers to the most frequently asked questions concerning the income tax accounting aspects of this change.

You can download the publication via the download button on the right.

Tax Accounting alert | Dutch Tax losses
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