Netherlands - Amendments and Developments Involving Netherlands Tax Incentives Promoting R&D Activities
- P. Schrievers; M. Emonts
- European Taxation, 2016 (Volume 56), No 8
- 15 July 2016
The Netherlands government promotes engagement in research and development (R&D) activities through a preferential corporate income tax regime and specific R&D tax incentives granted to employers with regard to salaries paid to employees who carry on qualifying R&D activities and related capital expenditure. This note describes developments in relation to these provisions.