Fiscal Incentives in the Netherlands

​

The Netherlands knows a lot of fiscal incentives to attract companies to the Netherlands including:

• Competitive statutory corporate income tax rate

• Innovation Box: effective tax rate of 7%

• Participation Exemption 

• Fiscal Unity Regime 

• Carrying Losses: up to six years

• Ruling Practice: certainty in advance

• Transfer Pricing: arm's length principle

• R&D tax credit (WBSO): 32% / 16% wage tax reduction

• MIA/Vamil: tax relief schemes for environmentally friendly investments Energy Investment Allowance (EIA): tax relief program for sustainable energy

• 30% Ruling: special tax regime for expats

• Wide Tax Treaty Network: avoidance of double taxation

• Treaty-based tax rate reductions

• Revers e-charge mechanism on import: cash-flow advantages

• Dutch Tax Authorities: access to the tax inspector

• Dutch Customs Authorities: practical and pro-active approach