The Netherlands has an attractive tax climate. Nevertheless, organisations with a Dutch top holding company (i.e., inverted companies ) still do not make optimum use of the opportunities offered by Dutch tax legislation. Around a third of these organisations are paying 33% in taxes, while the statutory rate is only 25.5%. Others are facing an even higher effective tax rate. On top of that, they are insufficiently informed about Dutch law and regulations in general. This causes serious (personal) risks of legal prosecution for being less than fully compliant with Dutch law.
These are just some of the results of a benchmark study of organisations with Dutch headquarters recently carried out by PwC. The study also shows that there are many opportunities for these companies to significantly reduce their tax charges.