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Dutch taxation
Dutch companies may be confronted with the following
types of taxation:
Corporation tax all Dutch resident companies are subject to
taxation on their worldwide income. Non-resident companies are subject
to corporation tax on certain Dutch-source income, inter alia the income
of Dutch branches and income from Dutch real estate property. In certain
situations relief for double taxation may be available in connection with
foreign source-income. For example dividends received by Dutch companies
from subsidiaries that qualify for the "participation exemption"
are exempt from Dutch corporation tax. For 2007 the general corporation
tax rate is between 20-25,5%.
Dutch withholding tax, dividends
and other distributions of profits paid by companies in the
Netherlands are subject to dividend withholding tax in the Netherlands The tax rate is 22%
for income up to € 250,000. The normal rate of 25% applies to income in excess of
€ 250,000.
When non-residents receive such dividends, this tax is often reduced pursuant
to the provisions of tax treaties concluded by the Netherlands with other
countries or pursuant to the EC Parent/subsidiary Directive. There is
no withholding tax on interest and royalties paid by companies resident
in the Netherlands
Value-added tax (VAT) is an indirect
tax levy in connection with the supply of goods and services by entrepreneurs
in the Netherlands and on the import of goods. The standard rate is 19%;
for certain goods and services a reduced rate of 6% applies. Export of
goods and intracommunity deliveries and services rendered in connection
therewith are zero-rated. Passive holding companies are not considered
to be entrepreneurs for VAT purposes and consequently not entitled to
any VAT refund.
Personal income tax all Dutch residents
are subject to taxation on their worldwide income. Non-residents are subject
to taxation on certain Dutch-source income such as income from Dutch real
estate, director's fees, income from employment performed within the Netherlands
and benefits from a substantial interest in a Dutch company. The effective
Dutch taxation will in many cases depend on the provisions laid down in
a double tax treaty if the recipient is a resident of a treaty country
Real estate transfer tax at a rate
of 6% on the transfer of the legal ownership of real estate in the Netherlands
is due by the transferee. The taxable base is the higher of the purchase
price and the economic value.
General overview of the taxes to which companies in the Netherlands are liable
The country
Types of companies
Dutch accounting, auditing and filing requirementsx advice
Dutch taxation
MGI
Springeling,
chartered accountants
Koningin Emmaplein 10
3016 AB Rotterdam
The Netherlands
Tel: 00 31 10 436 22 11
Fax: 00 31 10 436 21 58
Email: info@mgispringeling.nl
About us