Tax

DTM will liaise with specialized tax firms to arrange for high quality tax advice. DTM will act as an intermediary between clients and providers of tax services related to the business in which the client operates in the Netherlands.

Services may include the following:

  • processing and filing of VAT returns;
  • processing and filing of CIT returns; and
  • payroll and payroll tax services.

Advantages of our location
Historically, the Netherlands has positioned itself as a trading nation and the focal point for European and international business. DTM provides tailored services to support international corporations that wish to make use of the various benefits offered by the Netherlands. Two major benefits are the following:

  • Favorable tax legislation makes the Netherlands a center of international tax planning. The Dutch tax authorities have introduced revised Advanced Pricing Arrangements (“APA”) and Advanced Tax Rulings (“ATR”) whereby transfer pricing arrangements and tax structures related to cross-border transactions between related (group) companies can be secured in advance. Many multinationals and internationally operating companies use Dutch corporations for holding, finance or royalty purposes.
  • The Netherlands with its geographical location, well developed infrastructure, highly educated workforce and favourable international business orientation induces the Netherlands as the ideal central distribution point for all of Europe.

Taxation in the Netherlands
The Netherlands offers various benefits in the field of corporate income tax. For example, Dutch companies may enjoy benefits when receiving, or paying:

  • Dividends;
  • Royalties; and
  • Interest.

The Netherlands’ extensive network of double taxation treaties is an important factor in securing these benefits. Tax benefits also extend to companies ‘operating’ outside of the Netherlands, such as a European Distribution Center (ECD) or Foreign Sales Corporation (FSC). Similar arrangements may apply in connection with:

  • Service and mandate agreements; and
  • Structuring real estate holding companies.

Using a Dutch legal entity
Companies that wish to benefit from the Dutch tax and distribution advantages need to set up a base in the Netherlands. In order to benefit from the tax benefits, it is particularly important that a Dutch legal entity is created. DTM can assist with all aspects involved herewith.