
For any
profit in the Netherlands, a company is subject to a
corporate tax or in other words, the earned incomes are
taxed according to the rules and regulations in this country. If you have a
business in the Netherlands, it is best to solicit
accounting and financial services from our
Dutch team of accountants who has a wide experience in this matter and can explain the information related to the
corporate tax. No matter your questions in
taxation problems, we are here to offer proper help and complete assistance for your
company in the Netherlands.
Details about the corporate tax in the Netherlands
The
Netherlands is known as a
tax haven country since 1970, although numerous political debates took place several times, most of them ending with significant changes in this matter, where certain taxes where established. The
corporate tax rate depends entirely on the taxable amount, for instance, if the
profits of a company established in the
Netherlands is higher than EUR 200,000, a
tax rate of 25% will be applied. As for the entities which register profits less that EUR 200,000 the
corporate tax rate is set at 20%. It is good to know that enterprises which deal with research and innovative
activities in the Netherlands have reduced
corporate tax rates, due to the innovation box protection.
We remind that any details about the
corporate tax in the Netherlands can be entirely explained by our
Dutch accountants who can also help companies with the requirements for
audits in the Netherlands.
Corporate tax exemptions in the Netherlands
The
subsidiary companies in the Netherlands share the
profits in a form of dividends with the parent enterprises, which is why numerous exemptions are applied, meaning there will be no taxes on these dividends to avoid the
double taxation. The main feature of the taxation system in the Netherlands relates with the exceptions applied to holding companies which can be local or from abroad. Moreover, the subsidiaries from outside the Netherlands can participate on an equivalent tax balance with the local entities.
As for the incomes of a Dutch enterprise of a foreign branch, the corporate tax will not be imposed, due to the permanent establishment status. It is good to know that certain foundations or organizations can solicit corporate tax returns if a tax investment is involved.
Tax returns in the Netherlands
The
annual corporate income tax returns are applicable to all
companies registered in the Netherlands. The enterprises need to file a
corporate tax return with the
Dutch Tax Authorities which are entitled to distribute an initial income
tax valuation in January, every year.
Our
accounting firm in the Netherlands can help you in
taxation matters for companies in the country, no matter if they have a foreign capital or are registered as
Dutch entities, so please do not hesitate to
contact us.