Netherlands - New Rules on Qualifying Subsidiaries under the Dutch Participation Exemption Regime
- F.P.J. Snel
- European Taxation, 2010 (Volume 50), No 4
- 11 March 2010
This note outlines the revised rules regarding subsidiaries that qualify for the application of the participation exemption, which are applicable from 1 January 2010. The author concludes that although the rules may look complex, in practice, they are straightforward to implement and the outcome should be the same in most instances as under the old rules.