Guidance on Transaction Costs in the Netherlands Raises Questions

The Knowledge Group Participation Exemption of the Dutch Tax Authority has published guidance on the Dutch tax treatment of transaction costs. In this article Gabriel van Gelder, Timo Boon and Philip Smits van Waesberghe analyse the guidance and provide their view. In short, the guidance raises questions and it remains to be seen whether the positions of the Dutch tax authority hold up in court. Therefore, it is important to analyze the deductibility of transaction costs carefully.

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