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Netherlands - The 2013 Netherlands Act on Deferral of Exit Taxation

Country:
Netherlands
Author:
H. van den Broek
Issue:
European Taxation, 2013 (Volume 53), No 4
Published:
6 March 2013
On 4 December 2012, the Netherlands parliament voted in favour of the Act on Deferral of Exit Taxation (2013), the aim of which is to bring Netherlands legislation in line with the ECJ decision in National Grid Indus. In this note, the author explains the new exit tax provisions and examines the extent to which they are in line with the freedom of establishment.
 
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