Business opportunities the Netherlands

Business opportunities the Netherlands

Residential &  Non-residential business opportunities the Netherlands

  • More suppliers see the opportunities and the need for the circular economy. Building owners on the other hand face a lack of funding to design and structure their circular buildings. Innovative financing structures such as lease plans are among the key measures to close the business cases.
  • The Dutch construction sector continues its upward trend. After the crisis, the Dutch construction sector recovers faster than the average euro zone. Construction output in the Netherlands has developed more strongly in August than in most other euro countries. The raise represented 1 percent more than in the previous month, according to recent figures published by statistics agency Eurostat.


ENERGY business opportunities the Netherlands

Energy savings

  • Energie besparen doe je nu (Save energy, You do now). That’s the motto of a campaign by the government to encourage homeowners insulate their roof, floor, wall, cavity wall or windows. Three years long there will be TV and radio spots and a special website, commissioned by the Ministry of the Interior know.
    The campaign is to inform people, who very often have no idea what isolation costs. According to the government 60 to 70 percent wrongly underestimate what the cost is and what the impact would be. A survey shows that half of the respondents are very interested in energy saving measures. It saves heating costs, delivers more comfort in the home and is good for the environment. More than 70 percent find it very important that the government promotes energy savings. On the special website homeowners can get advice. There is also information on loans and grants. For the campaign municipalities, businesses and civil society organizations participate and work together.

ENVIRONMENT business opportunities the Netherlands

  • The Energy Agreement targets are within reach. In the area of greenhouse gas reduction, energy savings and renewable energy, ambitions seem to be met. This is according to the latest publication of the Nationale Energieverkenning (NEV) 2016.
    Especially in the field of the reduction of the CO2 results seem to come much faster than expected. In 2020, according to the latest figures, there will be 23 % less greenhouse gases emitted compared to 1990. Nevertheless, there is an applied range of 20-26 %. Since the Energy Agreement targets appeared to be in jeopardy, additional steps were agreed in April. If these measures are taken into account, it is expected that the targets of 14 percent renewable energy and 100 petajoules additional energy savings are within reach by 2020.


This blog is written by our Dutch market explorer Fredrik Jirlow, who is also an expert on the Belgian, French and many other international markets.

He writes these blogs on a weekly basis, describing market opportunities in a variety of business sectors.

To contact Fredrik, click here.

Transfer pricing: benchmark analysis


Transfer pricing

In this blog, you will learn more about the concept of transfer pricing, and how a benchmark analysis can lead to a transfer pricing system that complies with present national
and international legislation. You can read also about the European ‘arm’s length principle’ on which the new legislation on transfer pricing is based on. Firstly, it is explained what that arm’s length principle stands for.


The European arm’s length principle implies that transfer prices on which related parties agree on in their legal relationships, may not differ from what independent parties would have agreed on. Related parties are forced to do business with each other at arm’s lenght. These related parties also include multinationals and their subsidiary companies, but also sister companies, et cetera. When an unbusinesslike price has been agreed to, a correction has to occur untill an arm’s lenght price has been reached. The arm’s lenght principle also counts when it comes to the relation between related natural persons (within a family), as well as the relation between stock holders and their B.V.’s, et cetera.

Ever since the publication of the OESO Action plan in 2013, the global fiscal world has yet another issue. BEPS, standing for Base Erosion and Profit Shifting. It is growing more famous and important as we speak, and by this year the action plan has to be implemented successfully in European countries.

According to the parlementary explanation, the law makers intent to reach two goals, namely 1) creating as much equality as possible between fiscal profits of related and independent companies and 2) preventing of unbusinesslike profit shifting between (mostly globally operating) related bodies. It is clear that the arm’s lenght principle is an essential part of the corporate tax.Without this regulation the corporate tax in related relations would be eroded by taxable persons. However, this doen not automatically imply that the application of the arm’s lenght principle alone will lead to an upward profit correction.

Benchmark analysis tailored for transfer pricing

Of course, this is just an introduction to BEPS.  There are more regulations and obstacles that you may not have heard about. Fortunately, our tax specialist Hendrik Van Duijn offers a variety of tax compliance services. Transfer pricing is one of those services, and they range from low cost benchmarking analyses to tailor-made transfer pricing solutions. These solutions will contribute to a transfer pricing system that complies with present national and international legislation. Duijn Tax Solutions offers you a variety of options.

Not only can you choose for a straight forward transfer pricing benchmark analysis, but also review existing benchmark analyses and refresh them. In addition,  Duijn Tax Solutions offers a transfer pricing monitoring service to ensure you are in control of transfer pricing risk and adjustments. Click here for the new brochure: dts-transfer-pricing-offering-2016

Or click here to contact our tax advisor Hendrik Van Duijn immediately.

Business opportunities Holland





  • Architectural bureaus are increasing cooperation with other parties in the construction sector. Close to 75% of them have some kind of narrow strategic cooperation. The reason for this is that architects get an increasing variety of roles, for example as solution facilitators, and also tasks to conduct like for example BIM calculations. Still only few of them see themselves as product developers.
  • More than half of the Dutch think that architects should use the integration of solar panels in the design stage of new buildings.
  • Dutch people would prefer renewable energy in the form of solar panels because it’s good for the environment, there is a financial return and because consumers are less dependent on energy suppliers.
  • Important minorities of new homes have unbalanced heat recovery system, insufficient insulation against noise.
  • Reduction of noise nuisance is becoming an increasingly important need in residential buildings.
  • There is an increasing request for sustainability in the construction sector.
  • Almost half of homeowners find sustainability important in renovation (especially people older than 55 find it extra important), but consumers often do not sufficiently know which products are sustainable.
  • Dutch people would like to improve the indoor climate in their homes by renovation and purchase of new products that result in lower energy consumption, more comfort and better ventilation. This applies to both tenants and homeowners. For the installation sector there are opportunities to take advantage of the need for more energy-efficient apartments.



  • In renovation projects of health care buildings, not only energy saving is important but also a comfortable indoor climate.
  • Reduction of noise nuisance is becoming an increasingly important need in offices.
  • In spite of new office work style and the succesfull transformation projects of millions of square metres of vacant offices into housing, hotels and other projects, the vacancy of offices has been increassing to over 7 million square metres and will further strongly increase, approacing 10 million square meters.
  • A slight majority of the vacant office property is characterized by having real chances of exploitation in transformation projects.
  • Each year there is 100 million energy saving to be made in Dutch shops by simply monitoring energy consumption. In terms of label, stores are pretty good, since 65 percent have at least an A, but there is still a lot of waste. Research on the energy performance at 3000 stores shows that every year one billion kilowatt hours are wasted. This is a potential energy savings of 100 million euros.
  • Possible further substantial savings of energy could be made by working with automatic temperature control. Smart energy management helps making money. Better equipment and more efficient energy as LED lighting and insulation solutions may further allow 20 percent savings.



  • There is much room for improvement in the field of milling asphalt coatings.



  • Various means of passenger transportation, including innovative solutions are necessary if not vital in order to face the current and future challenges.
  • Saving travelling time and thus also money is a major need recognized by public, government and employers (traffic jams and accessibility are the main concerns).
  • Reduction of pollution is another concern also part of the action plans of the different parties.
  • Labour intensive areas in the outskirts of cities, affected by traffic jams and limited accessibility are recognized as the most urgent locations requiring further solutions.
  • The increasing and significant success of car pooling is also driven by the effective and considerable financial gains it represents for households themselves.
  • Most dominating trend is the increasing flexibility towards working hours and locations.
  • Public authorities also cooperate with employers with plans and incentives in developing new travelling and working modes.
  • Public transportation companies also propose solutions to improve passengers overall comfort, not only efficiency.
  • The city centres know more alternative forms of individual transport modes besides cars, bikes, trams, busses and taxis. For example, since the early nineties there are today twice as many bikers and 30 % less private vehicles in Amsterdam. Both households and enterprises have a more positive judgment about the accessibility by car.
  • The number of children in big cities increases, this essentially in the new city districts but also since 2008 in the old districts, whereas the number of kids decreases everywhere else in the country.
  • Both public and private organizations are very open to implement advanced software and apps.
  • Apps for taxis are popular and the Netherlands’ taxi companies have highly advanced dispatch solutions.
  • TU Delft is the recognized university for the development of innovative ICT equipment in the transport sector.



  • Yacht building
  • Opportunities that could be more directly exploited would be in the field of environmental solutions and particularly these solutions that improve energy efficiency.
  • Propulsion engines are one example of solution that could be promoted in the super yacht business sector from the moment that it allows energy efficiency. People understand the importance of long term cost.
  • LED lights are already common but air conditioning among others unfortunately often require generators to function 24 hours a day.
  • There is a wish not be dependent on engines or generators while overnighting in the harbour.
  • Increasing demand for more advanced cleaning solutions of waste waters on board.
  • Discussions about environmentally paint have not sufficiently concretized yet.
  • Harbours are sometimes getting too small for the super yachts, which encourages more services at sea.
  • Solutions for better TV and internet connectivity in the open sea are also wanted
  • Maritime and Off shore
  • Supply of innovative wind concepts and use of maritime expertise for infrastructure building and maintenance
  • Very high level of outsourcing and subcontracting
  • Positive economic prospects (oil, gas, and increasingly wind fields)
  • Need for specialized technical staff
  • Focus is increasing on offshore wind fields (growth area).



Energy production

Co2 emission is in NL relatively high compared to other European countries. One reason for this would be the little use of sustainable energy.

Due to essentially increasing wind en sun energy production, electricity is getting an increasing importance in the source of energy.


This blog is written by our Dutch market explorer Fredrik Jirlow, who is also an expert on the Belgian, French and many other international markets.

He writes these blogs on a weekly basis, describing market opportunities in a variety of business sectors.

To contact Fredrik, click here.


Egyptian exchange


Date: 13/10/2016

Egyptian exchange

The past couple of weeks, a variety of articles have appeared in the international newspapers about the loan the IMF wants to provide to Egypt. We also watched the Egyptian minister of agriculture visit Holland to learn from the Dutch expertise concerning agriculture and farming. The developments on the Egyptian  markets are getting more attention was well. This means we can conclude it is interesting to take the time to discover how the local Egyptian currency is organized. After a previous devaluation in March this year, another one is expected. What are the characteristics of this currency? In this blog you will earn more about the Egyptian exchange market.

The EGP is a currency that can only be traded on land (onshore). The central bank arranges this market through so-called auctions. Local traders (exchange companies) and banks that have a license can take part into these auctions. The exchange companies only serve customers that do not conduct business with banks. At a request to buy US dollars and sell EGP, it has to be specified what is the background of that transaction.

The official established rate is 8.78 per USD. Due to the economic crisis, the demand for foreign currency is very high. On the parallel market (exchange companies) we see a rate of 12.5 per USD. Officially, the maximum margin is 15 piaster (8.93), according to the rules of the central bank. Last month the government took harsh measures to gain better control over that parallel market. Some of the licenses belonging to Egyptian exchange companies have been withdrawn, and severe penalties have been imposed to the ones that did not abide to the central bank rules.

Banks that are located outside of Egypt are excluded from the onshore market, they are only allowed to trade NDF (offshore). If you conduct business with a bank that is located outside of Egypt, you can cover exposure, but there will not be a physical delivery (settlement). On the expiration date , the difference in rates between the underlying contracts will be settled. There will be no delivery of underlying currencies.

Considering the currency developments of the Egyptian exchange, it is wise to get a clear picture of who you are doing business with. Besides the large amount of rules for exporters to gain access into the Egyptian market, it is crucial nowadays to also look at the financial side of things. In other words, which market parties have been permitted and how can I arrange my currency conversion? It is expected that the IMF loan will lead to an adjustment of the current policy of the central bank regarding the local currency (EGP). The market expectations also indicate a flexible exchange rate after implementation of the IMF program.

Of course, investing in Egypt can be advantageous too, contact our tax accountant Hendrik van Duijn for more information.

This blog was written by our treasury advisor Kees Lakerveld from 2FX Treasury B.V. Click here to view his profile.

Doing business in Amsterdam

Amsterdam, the city where everything is possible. Holland is proud of its capital, and there are many reasons why they should be. A very important one is that Amsterdam is the number one city in the world regarding the number of different nationalities living in once place. Through the ages, many foreigners have started a business in Amsterdam with success. Even today, doing business in Amsterdam is very attractive, and not just for Europeans. From Australia to Africa, and from America to Asia, many people have known the pleasure of doing business in Amsterdam. Who knows, you can be the next person to find out what this beautiful city has to offer.

Entrepreneurial history

Amsterdam has a rich and distinct history, on which many entrepreneurs made their mark. The greatest era of the city was the 17th century, which Dutch people still refer to as ‘The Golden Century’. In this age, Holland was one of the most powerful and prosperous countries in the world. Amsterdam was the main centre, the core of the Dutch success. Foreign people arrived in Amsterdam by boat, as well as a variety of products from all over the world. Especially the trade business was a Dutch specialty. Amsterdam was famous for its shipbuilding, breweries, the making of ropes and woods, but also book publishing, the stock market, banking and the insurance business. Also, because of the rapid demographic growth, many bars, restaurants and theaters began to rise. Because of the foreign influences, Amsterdam also developed into a creative city, where culture is regarded as important. Whether it is art or music, people from Amsterdam are always motivated to explore life.


Today, Amsterdam is one of Europe’s most important business cities. The Dutch capital is known for its creativity and innovative spirit. The so-called ‘creative class’, invented by American sociologist Richard Florida, is very present in Amsterdam. This new generation prefers to operate in a open, dynamic, personal and professional urban environment. This environment, in turn, attracts more creative people, as well as businesses and capital. Amsterdam leads the way to new experiences and opportunities, and could be the perfect place for you to start a business. I myself have the pleasure of living in the Amsterdam region, and to be honest, I wouldn’t change it for anything else.

Business Events Octobre

Business events Octobre:  interesting for entrepreneurs and investors who visit the Netherlands in Octobre


Folie Culinaire – 10-12 Octobre (Maastricht)

A guarantee for three days of culinary madness featuring inspiring cooking and product presentations given by famous chefs from the Netherlands and abroad. A visit to Folie Culinaire offers a complete overview of new, exquisite ingredients, exclusive wines and champagnes, and a peek at the latest trends in Food, Non-Food, and Education & Innovation in the high-end, exclusive segment.

  • You will be in direct contact with over 3,600 high-quality engaged visitors with decision-making authority
  • A strict admission policy for visitors and participants is a guarantee of this quality
  • The surprising concept and exclusivity of the participants results in a pleasant atmosphere to do business in
  • A team of chefs prepare dishes using your products and serve them to visitors whilst advertising your company name
  • You will profit from the cross-pollination of the BBB hospitality trade show, which will be held simultaneously with Folie Culinaire
  • The epicurean city of Maastricht will provide the famous icing on the cake, with an evening event programme full of opportunities to network

Link: Folie Culinaire


HostingCon Europe – 12-13 Octobre (Amsterdam)

ResellerClub Presents HostingCon Europe is the European Event for the cloud and service provider ecosystem.

Now in it’s third year, ResellerClub Presents HostingCon Europe has rapidly grown from 425 attendees in 2014 to an anticipated 1000+ attendees this year. Known for delivering high-quality educational sessions, numerous networking opportunities and a vibrant exhibit hall, the conference is already an event that is not-to-be-missed!

The conference is attended by professionals who appreciate the vendor-neutral environment in which there are no product or service sales pitches or ‘pay to play’ speakers. Every presenter, speaker, panelist and vendor represented throughout the robust conference agenda is there as a subject matter expert or industry leader sharing expertise to benefit the best interests of the professional community.

HostingCon attracts attendees from all areas of the hosting and cloud industry from start-ups to global giants. Attendees include key decision makers from hosting providers, cloud providers, managed service providers, hardware/software vendors, value added resellers and ISVs who make the Internet work.

Link: HostingCon Europe


Food Valley Expo – 13 Octobre (Arnhem)

Annual hotspot to discover innovations and to meet new business partners

Food Valley Expo provides a stage for the latest agro-food technologies, innovative companies and food clusters. The Expo offers you practical insights, the latest innovative ideas and enlarges your professional network. This annual event is a must for all professionals in the agro-food business and related industries.

A program of the Food Valley Expo 2016 is available. The event, on October 13, will feature innovations in Sustainable Proteins, Personalized Nutrition, Agfood Technology and Food Safety. The lively conference program will include presentations on the very latest scientific developments, the Food Valley Award ceremony and a variety of startup innovation pitches. As an added touch, the 2016 Food Valley Expo also marks the start of the Dutch Agri Food Week.

One day before the Food Valley Expo, the Holland Innovation tours will  be organized. Foreign businesses can sign up for one of the following thematic tours:

  • Agtech Tour
  • Biobased Economy Tour
  • Personalized Nutrition Tour
  • Smart Fresh Food Tour
  • Food Safety and Health Tour
  • Reformulation, Technology and Processing Tour
  • Dairy and Water Technology Tour

The Food Valley Expo takes place at Papendal Arnhem and is a great opportunity to expand your business network

Link: Food Valley Expo


Euro Thropex – 15-17 Octobre (Amsterdam)

Euro Trophex 2016 is opening its doors at 10.00am on 15th October 2016. The show is open for three days and is considered Europe’s largest trophy, awards and personalisation event. Visitors to the event come from over 70 countries worldwide.

Visiting the exhibition is a must if you work in the trophy, awards, engraving and personalisation industry.
Elegant glassware, beautiful silverware, stylish plaques and plates, stunning trophies and cups in a vast range
of materials, striking innovative lines of medals and awards as well as an impressive range of promotional items to help you expand your business.

At the show you will see a wide variety of products and services, not just the trophy sector but many other areas for profitable business options including engraving machines and materials, glass and crystal, sublimation, photo imaging, badges, pins, giftware, signage, lasers, decals, embroidery, gifts, promotional merchandise and many more profit making lines.

Link: Euro Thropex 2016


Technology For Health – 12-13 Octobre (Den Bosch)

The number 1 trade fair for the development of medical services

Technology for Health will take place on 11 and 12 October 2016 at 1931 Congress centre Brabanthallen in Den Bosch (‘s-Hertogenbosch). This trade-fair-plus-conference is the annual meeting place for professionals involved in the development of medical devices. Suppliers, developers, service providers and care professionals meet for an annual update, new projects and contacts.

Be inspired by:

  • an exhibition of 75 specialist companies and knowledge institutes
  • a congress with over 40 interesting lectures
  • various interactive workshops
  • a Start-Up Plaza
  • 1.000 visitors

Link: Technology For Health


Aviation Week MRO Europe – 18-20 Octobre (Amsterdam)

Knowledge. Connections. Solutions.

Be part of Europe’s leading conference and exhibition where airlines, MROs, suppliers, OEMs, regulators, lessors, and industry experts converge to explore and define the aviation maintenance industry!


The MRO Europe conference will provide you with case studies, best practices, and proven ways to overcome your most pressing business challenges. The conference agenda includes sessions focused on challenges and crucial issues impacting the MRO industry today. Customize your own agenda and maximize your time at the event.


With key industry exhibitors and 5,000+ attendees from over 80 countries, MRO Europe is the best place to test and purchase new MRO solutions and services.

Link: Aviation Week MRO Europe


Offshore Energy Exhibition – 25-26 Octobre (Amsterdam)

Offshore Energy Exhibition & Conference (OEEC) is the only dedicated offshore energy event in the Netherlands. Founded in 2008, OEEC  has been breaking records year after year. This annual event is focused on the complete offshore energy industry, from oil & gas to wind and marine energy and will be held on 25 and 26 October 2016 in the Europe Complex of the Amsterdam RAI.

A fascinating group of business leaders, buyers, investors, engineers and other interested parties within the offshore energy sector will get the opportunity to meet each other in three large halls of the Amsterdam RAI, totaling an area of more than 26.000m2. This offers a good platform to network and to create new business opportunities. The 2015 edition attracted 11.865 unique attendees representing 86 nationalities.

Offshore Energy 2016 expectations

  • Number of exhibitors > 650
  • Number of visitors > 11,500
  • 23,500 sq.m. exhibition space
  • Number of delegates > 1,200
  • Exhibitors, visitors and conference delegates representing over 86 nationalities

Link: Offshore Energy Exhibition


Special tip:

Rotterdam Events organizes unforgettable incentive programmes, inspirational rewards, group activities, itineraries and events. The team at Rotterdam Events will support you in whatever scale or scope of event project that you are working on. The city also offers great value for money boasting more than 50 attractions, including some of the world’s greatest museums and galleries, as well as group discounts on travel through airline and rail partnerships.
From a small scale business conference right through to a global brand launch, Rotterdam Events has the relevant skills, expertise and heritage within its in-house resources to manage and support your event production in any capacity that you require.

For more information: visit Rotterdam Events

Doing business with the Dutch

Doing business with the Dutch

 If you are an investor or an entrepreneur wishing to do business in the Netherlands, you will have the pleasure of doing business with the Dutch. Due to the fact it is relative small country, not everyone is familiar with interacting with a person from the Netherlands. Dutch people however, have been used to foreign business contacts for ages. These experiences over the years have made the Dutch who they are today, and that is why doing business with the Dutch is so pleasant to many people around the world.

 Positive reputation

In general, the Dutch have a very positive business reputation. They are praised for their tolerance, their trustworthiness and their responsibility to take risks. Dutch people try to adjust to their environment and the people they interact with. Chances are you will enjoy your first time doing business in the Netherlands. As there is always room for improvement, here are some useful tips to make your Dutch experiences even better:

  1. Dutch directness

People in Holland are known for their directness in communication. Especially in the areas of Amsterdam and Rotterdam, the Dutch feel free to speak their minds. Body language and ‘hidden’ context are less important in the Netherlands, as almost everything is expressed verbally. Do not regard this as rude behavior, because the Dutch perceive their own directness as a sign of honesty. When doing business with the Dutch, always keep in mind that it is fine to be more open and direct yourself as well.

  1. The importance of agreements

In Holland, a spoken agreement is perceived almost just as important as an agreement on paper. The Dutch prefer a well-organized way of doing business, and may not appreciate when their business partner says one thing but in the meanwhile does something else. If you are unsure about making a promise, it can be better to wait.

  1. Social meetings

Doing business with the Dutch is often about meetings. Dutch people prefer to talk business over a cup of coffee or at lunch time. Some meetings are just informal chats, and are simply meant to get to know each other and to arrange a further meeting. Discussing non-work matters are perfectly accepted,so feel free to engage.

File an objection

To file an objection: tips & tricks

When you do not agree with the decision of a administrative body, in most cases it is possible to file an objection. In this way, many objections are being filed against the tax authorities every year. In this objection, you state why you do not agree with the decision. It is of importance that the objection is well supported by relevant arguments and that it meets the legal requirements. If not, the objection will miss its target. In this blog, you will get to know some useful tips to set up and file an objection.

  1. Be on time with filing an objection!
  2. The right authorities
  3. Legal requirements
  4. Support grounds
  5. Costs reimbursement and postponement of payment at objection


Be on time with filing an objection!

An objection always has to be filed within six weeks after the decision date. Write down this date in your agenda make sure it will be sent on time. An objection is usually not written in one night’s time. In other words, give yourself the time to think things through.


The right authorities

Make sure you send the objection to the right authorities. The body responsible for the decision is stated on the contested decision. The objection must be filed to that particular body. Fortunately, in the case your objection ends up at the wrong department, they are obliged to send forward your objection.


Legal requirements

Besides that your objection must be filed on time, there are several legal requirements. It is of importance that your objection meets these requirements, otherwise, the objection shall be denied. However the tax authorities are obliged to offer you the opportunity to recover your faults, it is advisable to meet the requirements at once. The objection must be signed and at least requires:

  1. The name and adress of the applicant
  2. The date of the objection
  3. A clear description of the decision to which the objection is aimed (pay attention that you display the right reference number and the content of the decision in a clear way). Even better is to add a copy of the decision as an attachment.
  4. The grounds of the objection


Support grounds

Firstly, it is of importance that you write in a clear and professional way. Be to the point and clearly describe what you desire. This means that simply taking position is not sufficient, you need to support this position by strong arguments. These arguments may vary, but generally, keep it short and powerful. Pay attention that if you support your arguments at the end of the procedure, these will not be taken into account in the reassessment of the decision.


Costs reimbursement and postponement of payment at objection

At the end of your objection, always ask for reimbursement of the costs you made in the process. Eventually ask for a postponement of payment. If you file an objection, it does not automatically mean your payment will be postponed.

In the case you find it difficult to set up an objection, you can always hire professional help. Often we see that people or companies start an objection procedure themselves and later on seek for legal support. In these cases, it often occurs that people have taken positions in early stages, which did not turn out to be wise in a later stage. It works the other way around to, important issues may be forgotten about. Do you want us to start an objection procedure for u? Contact us, we are at your service!


Dutch tax rate proposals for 2017

Dutch tax rate proposals for 2017

On 20 September, the annual Little’s Princes’s Day -traditionally known as the ‘tax rate proposal day’- took plage in The Hague. King Willem-Alexander from the Netherlands presented the Dutch proposals for law and tax regulations in 2017. The government strongly confirms its continued commitment to maintain the attractive features of the Dutch investment climate, for instance by reducing the corporate tax rate to a competitive level in the future, while proactively addressing tax avoidance. The Netherlands maintains innovation box while tightening specific interest deduction limitations and reconsidering dividend tax treatment of cooperatives.


We want to keep our clients and partners updated by presenting you a summary of the most important proposals. Although not all of the proposals will make it into official laws and regulations, we believe this could be very useful information for investors and entrepreneurs.

Income tax rate 2017
Taxed income over (€) but no more than (€) Rate 2017 (%)
1st bracket 19.982   8,90
2nd bracket 19.982 33.791 13,15
3rd bracket 33.791 67.072 40,80
4th bracket 67.072 52,00
The proposals include the following key changes:

  • the Dutch ‘innovation box’ regime will be aligned, which grants a 5% effective corporate tax rate, with international standards while preserving benefits for the majority of taxpayers;
  • amending specific interest deduction limitations to address certain artificial structures;
  • suggesting broader dividend tax exemptions for all types of companies, but imposing a withholding liability on Dutch cooperatives.

Although the proposed changes concerning the innovation box and interest deduction limitations may be amended during the course of the legislative process, it is expected that they will take effect as of 1 January 2017. The dividend tax amendments have yet to be introduced and are expected to take effect as of 1 January 2018.

For more information, click:

Dutch tax rate proposals 2017