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01 June 2016

Dutch Government issues consultation on proposed amendments to Dutch innovation box regime

The Dutch Ministry of Finance launched an internet consultation on May 19, on proposed amendments to the Dutch innovation box, a beneficial intellectual property (IP) regime. The Netherlands needs to amend the innovation box regime due to its commitment to the Organisation for Economic Co-operation and Development's (OECD) Base Erosion and Profit Shifting (BEPS) Action Plan. After the internet consultation, the proposed law is expected to be published on September 20 (Budget Day), and will have to be approved by the Dutch Parliament.

A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details.

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Full text of Tax Alert 2016-0951

Document ID: 2016-0951

 

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