Non-resident companies
Non-resident companies could become liable for Dutch corporate income tax in two ways.
The first way is if a non-resident company carries on a enterprise in the Netherlands through a permanent establishment. Then, profits are calculated in accordance with Dutch corporate income tax regulations for the Dutch part of the enterprise.
The second way is if a non-resident company holds an substantial interest representing 5% or more of the shares in a Dutch company. In general the Dutch substantial interest tax rules do not apply if the shares of the investors in the Dutch company is part of an active trade or business in the investor and the shares are not held with the main intention to avoid the levy of Dutch personal income tax or dividend withholding tax.
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Doing business in the Netherlands
A practical guide designed to give a general overview of the country and of the major applicable regulations for doing business in the Netherlands.
- Copyright 2012 - Mazars - Netherlands
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- Copyright 2012 - Mazars - Netherlands
