Fact Sheet on Tackling Tax Avoidance and Tax Evasion

The Netherlands has an open economy and we would like to have an attractive investment climate for businesses with real activities. However, the Netherlands is acutely aware of the risk of such an open economy, meaning that the Netherlands can be used in tax structures with the purpose to avoid taxation. Therefore, one of our key policy priorities is combating tax avoidance with a view to prevent the eroding of the tax base of other countries.

The Netherlands publised a factsheet on the tax policy agenda, explaining the objectives of the Dutch government's tax measures. In addition, it outlines the government's ambition to tackle tax avoidance and tax evasion. This factsheet is found here.

In addition, a further explaination of measures to protect the tax base and promte transparancy and integrety can be found in this document.

The government decided that companies can only apply for individual support if they satisfy two tax-related conditions concerning business location and transactions.

The European Commssion published a report on the VAT gap in the EU. Read this publication here. More information of the tax rates in the Netherlands and other EU member states to be found on this website.