The pro-business Dutch government fosters a favorable operating environment through business-friendly policies on customs procedures and taxation. Dutch customs authorities are known for their practical, efficient and pro-active approach towards facilitating international trade and customs procedures.
Attractive features of the Dutch tax regime include:
- Relatively low statutory corporate income tax rate of 25%
- Possibility of obtaining advance tax rulings from the Dutch tax authorities giving certainty on future tax position
- Fiscal unity regime to freely set off profits and losses among group members
- Transfer pricing practice in accordance with OECD Transfer Pricing Guidelines
- Loss carry back, loss carry forward
- Wide tax treaty network reducing withholding taxes on dividends, interests and royalties (for interest and royalties often down to 0%)
- Favorable tax treatment for foreign employees (30% tax ruling)
- VAT deferment upon importation: no upfront payment of VAT
To avoid unnecessary delays, Dutch customs procedures are highly computerized. Furthermore, the Dutch customs authorities work with dedicated teams of experienced specialists. Specific client managers are assigned to individual companies to ensure efficient and adequate communication and interaction.