Changes to Dutch tax loss carryforward has been saved
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.