Netherlands: Proposed “innovation box” changes, BEPS | KPMG | GLOBAL

Netherlands: Proposed “innovation box” changes, align with BEPS recommendations

Netherlands: Proposed “innovation box” changes, BEPS

The Dutch government launched a consultation on proposed changes to the Dutch innovation box regime. The proposed changes follow the recommendations made in the base erosion and profit shifting (BEPS) final recommendations under BEPS Action 5 issued by the OECD and recent evaluations on the working of the Dutch innovation box.


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The proposed changes to the innovation box include a nexus approach and rules to narrow the definition of qualifying intellectual property (IP). The effective tax rate for income attributable to the innovation box would remain unchanged at 5%.

Comments concerning the proposed changes are due by 16 June 2016. New innovation box rules are planned to be effective 1 January 2017.


Read a May 2016 report prepared by the KPMG member firm in the Netherlands: Dutch government launches consultation on proposed changes to the innovation box

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