Corporate income tax
Corporate income tax is levied on the world wide income of non-transparent entities resident in the Netherlands, as well as on the Dutch income of certain non-resident entities.
Some mutual investment funds are treated as taxable entities, whilst foundations and some other societies are taxable only when they carry on an enterprise. As per 2012 the following Dutch corporate income tax rates apply:
| Profit rang | Tax rates |
| ≤ 200.000 EuR | 20% |
| > 200.000 EuR | 25% |
Despite the relatively high tax rate of 25%, a non-transparent entity without a special tax status can still present a tax-efficient vehicle for certain equity investments. This because of the so-called ‘participation exemption’.
Contact
For questions or observations please contact
Download brochure
Download the complete brochure in pdf format:
Doing business in the Netherlands
A practical guide designed to give a general overview of the country and of the major applicable regulations for doing business in the Netherlands.
- Auteursrecht 2012 - Mazars - Netherlands
- RSS
- Sitemap
- Privacy en Disclaimer
- Toegankelijkheid
- MazarsConnect
- Auteursrecht 2012 - Mazars - Netherlands
