Key aspects of the Dutch corporate tax framework for multinational businesses

The Netherlands remains a key jurisdiction for international tax structuring, while the regulatory and compliance landscape continues to evolve in complexity. IJsbrand Uljée and Walter Honing have authored a chapter in the 22nd edition of International Comparative Legal Guides Corporate Tax, offering a clear and practice-oriented overview of Dutch corporate tax law. 

The chapter provides insight into the Dutch tax framework and addresses a wide range of relevant topics, including corporate tax residence, withholding taxes, the participation exemption, anti-avoidance rules, BEPS implementation and public Country-by-Country Reporting obligations. It highlights how the Netherlands combines an attractive tax environment with robust compliance and transparency requirements for multinational groups.

For businesses operating in or through the Netherlands, understanding this balance is essential when navigating cross-border structures and transactions.

The full chapter is available on the ICLG website:
Corporate Tax Laws and Regulations Netherlands 2026