Changes to Dutch tax loss carryforward has been saved
Changes to Dutch tax loss carryforward
Tax Accounting impact
On 5 October 2020, the State Secretary for Finance submitted two Memorandums of Amendment to the Tax Plan 2021 to the House of Representatives. One of the Memorandum concerns the change in Dutch tax loss carryforward.
This publication highlights the financial reporting effects resulting from this amendment in relation to tax loss carryforwards. It also provides answers to the most frequently asked questions concerning the Income Tax accounting aspects of this change.