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Fiscal Climate in the Netherlands
The Netherlands offers you a competitive fiscal climate in comparison to other EU countries. This stems from our country’s strong focus on stimulating international entrepreneurship and trade investment. Although corporate tax rates are in line with those of its European neighbours, various rulings make it very attractive for foreign companies to set up their European headquarters or Sales Office in the Netherlands. Among these features are:
- A far-reaching tax treaty network: avoidance of double taxation;
- Corporate tax rate 25% (on profits in excess of €200,000 per annum);
- A system of bonded warehouses ensuring duty is only paid on re-export;
- Advance tax ruling (ATR) whereby a company’s future tax liability is settled;
- Advanced pricing agreements (APA);
- Innovation Box tax rate of 5% to stimulate Research & Development;
- Flex BV (LLC) Act, streamlines incorporation
The Netherlands also has a special tax regime for expatriates, the so-called 30% ruling. This provides a substantial income-tax exemption (up to 30%) on their salaries. This is viewed as a reimbursement of the extra costs involved in living abroad, making it more attractive for you, your family and your employees to live in the Netherlands.
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