New mother daughter guideline

Dutch Tax office

On the first of January 2016 a new law will come into effect in the Netherlands. Through this law the Dutch governement wishes to limit constructions which in the Netherlands are considered part of the particpation and at the same time are considered taxable expenses in the country of residence.

Through the implemenation of this new law the Dutch governement fullfills the requirements of the EU. The law will limit the possibilities for hybrid constructions using the Netherlands.

If you are interested in the full text you can find it through the below link. But please be aware that the law is in Dutch.

November 15, 2015