DUTCH TAX ADVANTAGES:

• Full tax exemption for income coming from foreign subsidiaries. The so-called participation exemption allows tax waiver for eligible capital gains and dividends if the Dutch holding owns at least five per cent of the subsidiary.
• The special tax regime for innovation where profits from qualifying intangible assets are taxed at a rate of 7 per cent.
• The Dutch investment treaty network is among the most extensive in the world. The network protects investors from expropriation and guarantees that they will be treated in the same way as domestic or third-country investors.
• Reductions of the withholding tax on dividends, royalties and interests paid to Dutch companies and excludes from taxation the majority of capital gains obtained from share sales in source jurisdictions.
• Tax exemption for income, coming from international permanent offices of Dutch companies and tax-effective profit repatriation.
• Option to establish a consolidated group/fiscal unity allowing consolidated taxation.
• Possibility to defer taxes on gains from the sale of business assets.
• Reduction of withholding tax on transactions between related firms.