Covid-19 restricts the ability of a corporate taxpayer to meet substance requirements that are necessary to secure its tax residency position, for example the organizing and attending of physical board meetings in the Netherlands, Luxembourg or elsewhere has become challenging in these times.
The sanitary crisis originated by the COVID-19 has had a significant effect on the operation
On 15 June 2020, the Dutch
The support package 2.0 was introduced on 20 May 2020. In addition to extending the emergency measures, this support package also proposes