Share with your friends

Netherlands: Upper House adopts “2020 Tax Plan,” ATAD2, and DAC6

Netherlands: Upper House adopts “2020 Tax Plan”

The Dutch Upper House of Parliament on 17 December 2019 adopted tax measures that include the “2020 Tax Plan” in addition to bills to implement the second EU anti-tax-avoidance directive (ATAD2) and the EU directive on cross-border arrangements (DAC6).


Related content

When ATAD2 is effective on 1 January 2020, a policy statement concerning the treatment of hybrid entities pursuant to provisions of the income tax treaty with the United States will be repealed.

The Upper House also adopted motions that concern:

  • Reducing the marginal tax burden and making the tax system more transparent and simpler
  • Possibilities for reducing the increase in costs that a number of business sectors are facing as a result of the introduction of the surcharge for sustainable energy
  • Situations of double taxation that may arise as a result of ATAD1 and ATAD2

Read a December 2019 report prepared by the KPMG member firm in the Netherlands

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal