Tax rate to rise to 10,5% for corporate tax from 1 March 2023 onward

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Tax rate 10,5% for corporate tax

14 February 2023 - As of 1 January 2023, the legal interest for commercial transactions has risen from 8% to 10,5%. This increase affects tax interest calculated on a (provisional) corporate tax assessment with a payable amount. For income tax, the tax interest rate remains the same (4%). When do you owe tax interest and how can you reduce or avoid it?
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Reserve deelneming voorgesteld en interim-dividend

Deze praktijkvraag gaat over de volgende casus: A B.V. bezit 50% van de (gewone) aandelen in B B.V. Over het jaar 2021 maakt B B.V. een winst (na belastingen) van EUR 1.000.000. Gedurende het jaar 2021 heeft B B.V. een bedrag van EUR 600.000 uitgekeerd onder de titel van 'interim-dividend' (A B.V. heeft hiervan 50%, ofwel EUR 300.000 ontvangen).

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Profit tax

The Netherlands has two types of income tax: income tax and corporation tax. But do you as a businessman know what form of income tax you have to pay? How much tax should you be paying? And where are the risks and opportunities for your company? The specialists from Mazars can help you with these questions.

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