Corporate income tax is a profit tax that is levied from legal entities that have their registered office in the Netherlands or that are incorporated under Dutch law.

Corporate income tax has a number of known elements which have been enshrined in corporate income tax law for decades, such as the participation exemption, the innovation box and the fiscal unity. In recent years, however, corporate income tax has become more complex due to the introduction of, among other things, the generic interest deduction rules, the Dutch implementation of Anti-Tax Avoidance Directives (ATAD) 2 and the Controlled Foreign Company legislation. If you own, for example, a Dutch private limited liability company (B.V.) or a Dutch public company (N.V.) or have a branch in the Netherlands, VanLoman can help you with the interpretation and application of the corporate income tax rules.

VanLoman has a large, specialised team that can help you apply the participation exemption, finance or refinance your company, design or restructure holding structures, establish and implement private equity funds and joint venture structures and prepare and file ruling with the Dutch Tax Authorities regarding the application of the innovation box. But above all, regardless of the questions you may have about corporate income tax, we would be pleased to act as your sparring partner.

In addition, a B.V., N.V. and branch office in the Netherlands must file a corporate income tax return every year. VanLoman’s experienced tax compliance team can assist you in preparing and filing of your corporate income tax return. In corporate income tax returns – also for a tax group – tax adjustments such as the participation exemption, the innovation box or investment deductions can be applied. In addition, VanLoman is on the alert for documentation obligations that apply under corporate income tax law, such as the drafting of a Master File or Local File and Country-by-Country Reporting.

If you require any further information, feel free to contact me on 06 5121 9669.