Fiscal Climate

  • Relatively low corporate income tax rate of 25% (20% for first 200,000 Euro). Well below the  EU national average
  • Possibility of obtaining advance tax rulings from the Dutch tax authorities giving certainty on  future tax position
  • Broad tax treaty network, reducing withholding taxes on dividends, interests and royalties  (for interest and royalties, in some cases, taxes are reduced to 0 %).
  • No withholding of taxes on outgoing interest and royalty payments
  • Participation exemption, which states that all benefits related  to a qualifying shareholding,  including cash dividends, dividends-in-kind, bonus shares, hidden profit distributions and  capital gains, are exempt from Dutch corporate income tax.
  • Innovation box resulting in an effective corporate tax rate of 5% for qualifying profits.
  • 30 percent ruling, a tax-free reimbursement of 30 percent of the employee’s salary, provided  that the employee has been recruited or assigned from abroad  and has specific expertise  scarce in the Dutch labor market.

Sander 1Contact Sander Oosterhof
More information? Call +31 50 521 44 10 or e-mail: oosterhof@nom.nl

Pyroll

'The NOM gave us valuable assistance in choosing a location in an unfamiliar region. The NOM also arranged the much-needed contacts with the relevant organizations. This resulted in the takeover of Winpac going smoothly and without any difficulty'