Netherlands: Bill to amend fiscal unity regime | KPMG Global
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Netherlands: Bill to amend fiscal unity regime, corporate income tax

Netherlands: Bill to amend fiscal unity regime

A bill has been presented to parliament in response to a February 2016 judgment of the Court of Justice of the European Union on the “per element” approach in the context of the Dutch fiscal unity regime for corporate income tax purposes.


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A previously announced bill—the Fiscal Unity Emergency Repair Act (Wet spoedreparatie fiscale eenheid)—was presented to the Lower House on 4 June 2018, with its content being made known on 6 June 2018. Most of the provisions under the bill would have a retroactive effect from 25 October 2017. 

The measures in the bill mean that certain corporate income tax law and dividend withholding tax law measures would have to be applied as if there were no fiscal unity, including provisions concerning:

  • Anti-profit shifting
  • Rules on investment participations
  • Anti-hybrid measure in the participation exemption
  • The interest deduction limitation for excessive participation interest
  • Addressing the trade in loss-making and profitable companies
  • Repeal of the remittance reduction in instances of redistributions


Read a June 2018 report prepared by the KPMG member firm in the Netherlands

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