
Dutch tax advantage
In comparison to other EU countries, the Netherlands has the most competitive tax regime - aimed at stimulating entrepreneurship and foreign direct investment. While corporate tax rates are in line with those of its European neighbours, several features make it attractive for foreign companies to set up their European headquarters or Sales Office in the Netherlands. Among these features are:
- A far-reaching tax treaty network: avoidance of double taxation
- A system of bonded warehouses ensuring duty is only paid on re-export
- Advance tax ruling (ATR) whereby a company’s future tax liability is settled
- Advanced pricing agreements (APA)
-
Innovation Box tax rate of 5% to stimulate Research & Development
The Netherlands has also a special tax regime for expatriates, the so-called 30% ruling, which provides a substantial income-tax exemption (up to 30%) on their salaries. This is viewed as a reimbursement of the extra costs involved in living abroad, making it more attractive for expats to live in the Netherlands.
Contact us, free of charge, if you want to learn more about the Dutch corporate tax climate or tax regimes for expatriates .
"The main benefits to Diamond Offshore in having an office in The Hague range from corporate tax benefits to enhanced personal life-style." Duncan Weir, Managing Director Diamond Offshore EMEA
