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Netherlands: Update of tax developments concerning the financial services sector

Netherlands: Update of tax developments

The KPMG member firm in the Netherlands has prepared an update of tax developments affecting the financial services sector. Included in this report are discussions concerning:


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  • Two new agreements between the Netherlands and Switzerland on the application of treaty benefits for Dutch fiscal investment institutions, with an intention of clarifying the application of the tax treaty between the Netherlands and Switzerland when investments are made through various funds vehicles
  • Court judgments relating to value added tax (VAT) for the financial services sector
  • A draft bill for the German Investment Tax Reform Act
  • A proposal in the Netherlands to changes the Dutch Dividend Tax Act with respect to cooperatives


Read an October 2016 report prepared by the KPMG member firm in the Netherlands

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