The Netherlands have a very competitive business climate, maintaining attractive regime for financial, holding and other business structures:
- no withholding tax on outgoing interest;
- a wide tax treaty network;
- 30% ruling, allowing a tax-free payment of 30% of salary to employees, provided that specific requirements are met;
- participation exemption, which provides that all benefits related to a qualifying shareholding, including cash dividends, dividends-in-kind, bonus shares, hidden profit distributions and capital gains are exempt from the Dutch corporate income tax;
- a ruling practice which allows to determine the taxation in advance;
- the facility to carry forward losses for nine years and backwards for one year;
- availability of a fiscal unity regime;
- flexible corporate law, very suitable for the set up of joint ventures;
- high level of investment protection by means of tax treaty network and a highly developed legal system;
- in surveys the business environment is generally top rated.
