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    Tax Rendement 2021-07

    Participation exemption in corporation tax

    Participation exemption is an important component of corporation tax. This exemption avoids double taxation on a participating interest. Participation exemption plays a role when income is received from a shareholding. But - unfortunately - also when losses are incurred. Participation exemption applies to companies paying Dutch corporation tax. A company is liable to pay Dutch corporation tax if it meets the following conditions: the company is a legal entity, for example a bv, nv or a stichting (foundation); the company has its registered office in the Netherlands. Avoiding double taxation The participation exemption avoids double taxation in a company group. Based on the participation exemption, the parent company is exempted from being taxed for the subsidiaries’ profits. After all, the subsidiaries have already paid tax (...)

    Easing of the KOR implemented

    Entrepreneurs who are liable to pay VAT and whose annual turnover is no more than € 1,800 can apply the small business VAT exemption scheme (KOR) without having to notify the Belastingdienst (Dutch Revenue Service). This was recently approved by a ministerial decree. This decree has retroactive effect to January 1, 2020. Entrepreneurs liable to pay VAT with an annual turnover of less than € 20,000 can apply the KOR, but will have to register (...)