Business in the Netherlands

The Netherlands have a very competitive business climate, maintaining attractive regime for financial, holding and other business structures:

  • no withholding tax on outgoing interest;
  • a wide tax treaty network;
  • 30% ruling, allowing a tax-free payment of 30% of salary to employees, provided that specific requirements are met;
  • participation exemption, which provides that all benefits related to a qualifying shareholding, including cash dividends, dividends-in-kind, bonus shares, hidden profit distributions and capital gains are exempt from the Dutch corporate income tax;
  • a ruling practice which allows to determine the taxation in advance;
  • the facility to carry forward losses for nine years and backwards for one year;
  • availability of a fiscal unity regime;
  • flexible corporate law, very suitable for the set up of joint ventures;
  • high level of investment protection by means of tax treaty network and a highly developed legal system;
  • in surveys the business environment is generally top rated.

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