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New Anti-Evasion Measures

The Government of the Netherlands has announced a comprehensive package of tax anti-avoidance proposals designed to bring the jurisdiction's rules into line with new European Union anti-avoidance laws and fulfill its obligations under the international BEPS agenda.

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Dutch VAT Changes

The Dutch Government has confirmed changes to the value-added tax regime that will take effect from January 1, 2018.

First, rules will become more strict with regards to medicines' eligibility to the reduced VAT rate of six percent. Products not recognized as medicines will be subject to the standard rate of VAT of 21 percent, such as toothpaste, shampoo, and sunscreen, the Dutch Government said.

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