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Netherlands

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Tax authorities

Ministry of Finance
Major Companies Tax Unit, P.O. Box 50963, 3007 BE Rotterdam
Tel: +31 10 290 5820
Fax: +31 10 290 5999
Website: www.minfin.nl

Tax rates at a glance

(As of January 1 2009) 

Corporate income tax rate
€0 – €40,000 ($57,000) 20%
€40,000 – €200,000 23%
€200,000+ 25.5%

Withholding tax (a)
Dividends 15%
Interest 0%
Royalties from patents and licences 0%

Net operating losses (years)
Carry back 1
Carry forward 9

(a) Withholding tax percentage may be decreased under application of double tax treaties.

Source: Professionals from VMW Taxand, the Netherlands member of the Taxand global network of leading independent tax firms

Tax

The overhaul of the country's interest deduction rules has been an important topic in the Netherlands this year. There is a consultation happening at the moment to try and gauge public reaction to proposals which will introduce a mandatory interest box, ... [more]

Loyens & Loeff remains a dominant force in the Dutch tax market. The team offers a broad range of tax services, including European law, structured finance, transfer pricing, compliance, indirect taxes, tax controversy, international tax planning, wage ... [more]

Fifteen people joined the Baker & McKenzie tax team this year taking the total number to 58. The transfer pricing group is a core part of the practice and is commended by peers. There are ten in the transfer pricing team including both lawyers and economists. ... [more]

Ernst & Young has maintained its good reputation this year. The group offers advice on all areas of tax, covering planning, compliance and reporting. Ton van der Hoven leads the group. He specialises in international tax, transfer pricing and cross border ... [more]

Peers commend Freshfields Bruckhaus Deringer for its transactional activity. Eelco van der Stok specialises in structured finance advice. Among the clients he advised this year are Merrill Lynch and JPMorgan. Hans Galavazi is recommended for M&A. He ... [more]

KPMG Meijburg is praised for its overall quality. The firm has 57 tax partners and over 500 tax professionals. The tax practice is led by Jaap Rog. The global head of international corporate tax is Wilbert Kannekens. They advise on all specialist tax ... [more]

PricewaterhouseCoopers has made a number of new hirings this year including Stef van Weeghel from Linklaters who is described as "a prominent tax person". Competitors have praised the group's efforts, with one calling it "the most successful of the big-four ... [more]

Clients highly rate the tax team at Allen & Overy. One said the team had "strong technical skills" and provided "long term good quality advice and solutions that hold in real life". Head of the department Olaf van der Donk is highly recommended by clients ... [more]

De Brauw Blackstone Westbroek is highly respected in the Dutch tax market, especially for its transactional work. One peer said: "It is a small team with excellent and very intelligent lawyers". Both partners, Paul Sleurink & Dick Hofland, are highlighted ... [more]

Deloitte has been involved in a number of important transactions on the Dutch market this year. The team advised RTL, a broadcasting company in the Netherlands, in the due diligence procedures and subsequent post transaction activities in a joint venture ... [more]

Stibbe has advised an impressive list of clients this year including Swiss Re, Accor, Gazprom and Generali. The Amsterdam office consists of three partners and nine associates. They assisted ING, Rabobank and MeesPierson in their role as underwriters ... [more]

Clifford Chance is well known for advising clients on financial transactions. Its three partners, Ate van Ijlzinga Veenstra, Frank de Vos and Willem Specken advise on a range of tax areas including real estate and VAT.

Hertoghs Lawyers specialises in conflict situations arising between corporate taxpayers and tax and judicial authorities. It is a specialised tax boutique led by renowned lawyer Hans Hertoghs.

Linklaters lost its whole tax team earlier this year when head of tax Stef van Weeghel left to join PricewaterhouseCoopers. The firm hired Olaf Kroon as counsel from Allen & Overy in August 2009 to run the new tax department.

Luminous Tax Matters is a new entry to the rankings this year. The firm, which was created three years ago, has already established a good following in the market with one tax director commending its "high quality". The practice has three partners: Michel ... [more]

Chris Warner is a partner and head of tax at NautaDutilh. He advises Dutch and international clients on all tax aspects of major public and private M&A transactions, public private partnerships and privatisations, cross border leasing, corporate reorganisations, ... [more]

Despite losing respected partner Peter de Brock, Simmons & Simmons has maintained a good reputation in the Dutch market this year. Head of tax René van Eldonk, counsel Hans Bol and partner Peter Flipsen have worked together for 25 years and have advised ... [more]

Spigthoff advises on national tax law, international tax law and tax litigation. One of the firm's co-founders, Arnold van der Smeede, is a well known name on the Dutch tax scene and focuses on advising corporates and wealthy clients on international ... [more]

VMW Taxand, another new entry to this year's rankings, is headed by partner Roelof Vos, who joined from Deloitte in April this year. Two more advisers also joined from Deloitte over the past 12 months. The firm is the Dutch member of Taxand, the global ... [more]

See also

Netherlands
Western Europe (Regional Rankings)

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