Contents
Introduction to translations
General decrees
Asset mergers against preference shares (subscribers only)
Capital Duty - Q&A 20 Dec 02
Capital Duty - Q&A 15 Jul 03
Capital Duty - Holding co's 25 Feb 04
Capital Duty - Q&A 23 Dec 04
Certification - splitting ownership
Consolidation - Q&A February 2003
Consolidation - Q&A October 2003
Consolidation - Q & A Decree May 2004
Consolidation - Art. 15ad - old
Consolidation - Art. 15ad - updated & combined
Dividend Stripping - Internal reorgs
Dividend tax - Clearing procedures
Dividend tax - Electronic requests for refunds
Dividend tax - Dutch p.e.
Employee stock option plans
Exchangeables, art. 10b CIT
Functional Currency Q&A
Hybrids - Foreign LP's with Dutch shares
Hybrids - Q&A on unanimous consent
Hybrids - Dutch tax on SNC/LP shares (old)
Hybrids - Entity qualification
Hybrids - Stacking tax transparent entities (old)
Hybrids - Stacking tax transparent entities
Hybrids - Treatment under US-Dutch treaty
Hybrids - Trusts and Antilles Private Foundations
Interest deductions - Q & A - old Decree
Interest deductions - updated & combined
Leasing - Qualification of ownership
Leasing - Operational/Financial lease
Loss Compensation
Participation Exemption - Earn-out arrangements
Participation Exemption - Subject to tax
Participation Exemption - Q&A (very old)
Participation Exemption - Q&A (old)
Participation Exemption - Q&A (new)
Participation Exemption - Hybrids
Rulings 2001 - APA's
Rulings 2004 - APA's
Rulings 2004 - APA's redlined
Rulings 2001 - Advanced Tax Rulings
Rulings 2004 - Advanced Tax Rulings
Rulings 2004 - Adv. Tax Rulings redlined
Rulings 2001 - Good faith treaty partners
Rulings 2004 - Good faith treaty partners
Rulings 2004 - G.F. treaty partners redlined
Rulings 2001 - Financial Service Companies
Rulings 2004 - Financial Service Companies
Rulings 2004 - Fin. Service Co's redlined
Rulings 2001 - Transfer Pricing Rules
Stock lending
Tax Treaties - General - Q&A
Tax Treaties - Belgium - Exchange of information
Tax Treaties - Indonesia 5 Feb 2004
US-Dutch Treaty - Questions on 2004 Protocol
US-Dutch Treaty - Treatment of Hybrids
VAT - Refund VAT re. sale of shares
CIT Executionary Decree
2a Participation exemption - Active Fin Co's
2b War chest
Functional Currency Decree
1 General and definitions
2 Request
3 Valuation at transition date
4 Corporate income tax due
5 Transition period 1997
6 Entry into force
7 Name decree
Legal Transactions Act Decree
Real Estate Transfer Tax
3 Conditions for Exemptions
4 Contributing enterprise to partnership
5a Business Asset Mergers
5b Internal reorganisations
5c Legal Demergers
Capital Duty
10 Conditions for exemptions
14 Recapture period exemptions
Consolidated Group Decree 2003
Ch. I: General measures
1 General measures and definitions
2 Ceiling of missing shares
3 Entities incorporated under foreign law
4 Split transfer legal/beneficial ownership
5 Consolidation at incorporation of an entity
Ch. II: Generic measures
Subpart 1: Formation of group
6 Request, opening balance &contributions
7 Transfer tax rights and obligations
Subpart 2: During existence of group
8 Obligations of entities
9 Valuation assets and liabilities
10 Shares in subsidiary outside the group
Subpart 3: Preconsolidation losses
11 Exclusion preconsolidation losses
12 Order compensation of losses in one year
Subpart 4: Deconsolidation
13 Balance sheet upon deconsolidation
14 Disposal of shares; (de)mergers
15 Allocation historic cost price subsidiary
16 Liquidation loss intermediate holding
Subpart 5: Legal (de)mergers
17 Splitting subsidiary inside group
18 Legal merger of subsidiary inside group
Ch. IV: Insurance companies
Ch. V: Fiscal investment funds
Ch. VI: Co-operatives
Ch. VII: Foreign entities
Subpart 1: General measures
29 Definitions
30 Application of conditions
31 Terminology
Subpart 2: Foreign parents
32 Taxable object; terminology
33 Headquarters of foreign parent
Subpart 3: Foreign subsidiaries
34 Taxable object
35 Subsidiary qualifying for part. exemption
36 Subsidiary not qualifying participation
37 Valuation foreign taxpayers
38 Special risk reserve
Subpart 4: Migration
39 Migration to the Netherlands
40 Migration from the Netherlands
Ch. VIII: Prevention double taxation
Subpart 1: General measures
41 Definition
42 Order compensation foreign results
Subpart 2: Preconsolidation results
43 Preconsolidation foreign results
44 Preconsolidation foreign withholding tax
45 Preconsolidation foreign passive activities
Subpart 3: Consolidation results
46 Foreign results
47 Foreign withholding tax carried forward
48 Foreign results from passive activities
Ch. IX: Final measures
49 Entry into force
50 Title
Consolidation & Double Tax Decree
1 Introduction
2 Art. 43 & 46 Double tax decree
3 Art. 44 & 47 Double tax decree
4 Art. 45 & 48 Double tax decree
5 Entry into force
6 Name decree
Unilateral Double Tax Decree
Ch. I: Scope & Definitions
1 Scope
2 Permanent establishment
3 Definition State
4 Territory of a State
5 Dividends, interest and royalties
6 Developing countries
Ch. II: Income from work & home
9 Income from work & home
16 Beneficial owner
Ch. IV: Corporate income tax
31 Exemption income
32 Profit from a foreign state
33 Per country exemption
34 Carry forward of foreign profits
35 Recapture of foreign losses
36 Tax ct's dividends, Int. & royalties
37 Carry forward tax credits
38 Deduction foreign taxes
39 Passive income tax credits
40 Carry forward passive income tax credits
41 Recapture losses passive activities
42 Profit carry forward
43 Loss carry forward
44 Tax credit carry forward
45 Emigration and return within 8 years
46 Change beneficial ownership in taxpayer
Ch. VII: Grandfathering & Conclusion
57 Change beneficial ownership in taxpayer
60 Entry into force
61 Referencing
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