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Netherlands passes Act to implement the 2024 tax plan and Pillar Two minimum tax

|Tax Alerts, Information Reporting, Legis ...|Netherlands
Netherlands

  • The Dutch Senate has approved the 2024 tax plan, as well as the Minimum Tax Act 2024 (Pillar Two).
  • This Tax Alert also highlights two relevant changes regarding withholding tax on share buybacks and the 30% facility.

On 19 December 2023, the Dutch Senate approved the 2024 tax plan that amends the Dutch corporate income tax act and Dutch personal income tax act, in part by including a withholding tax…

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