The 2013 Netherlands Act on Deferral of Exit Taxation

Journal
Broek, H. van den
Netherlands
European Taxation 2013 (Volume 53), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.