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Tax in Focus: Dutch Tax Plan 2021 and other developments

Tax in Focus: Dutch Tax Plan 2021 and other developments

Opleidingspunten: 1 PO / 1,5 NOB points

During the webinar we will discuss the impact of the following developments:  

- Dutch Tax Plan 2021 – On Tuesday 15 September 2020, the Dutch government will present its new Tax Plan. No doubt, the Tax Plan will contain changes which will impact corporates and financial institutions. This may relate to, amongst others, a further limitation of the deductibility of interest expenses and liquidation losses, and the tax rate (both in general and that of the innovation box).

- The legislative proposal to introduce an exit tax in the Dutch Dividend Withholding Tax Act – On 10 July 2020 the Green party (GroenLinks) submitted this highly political proposal. It must be taken into account when deciding on and negotiating cross-border mergers, demergers, migrations and share for share exchanges, especially in relation to the United Kingdom. Given the proposed retro-active effect of the proposal, it may already be of relevance now.

- The conditional withholding taxes on interest and royalties – The Dutch Parliament already voted in favour of this change that will apply as of 2021. Although its scope is limited, this change has several implications, not only for corporates but also for financial institutions. We already see an impact of these rules on the market, for example with respect to withholding tax clauses in loan agreements.  

The webinar will be in English.  

Speakers: Godfried Kinnegim, Rens Bondrager, Sigrid Hemels and Friso van Orden

Thursday

17

September 2020

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