Recht der Internationalen Wirtschaft: Steuerliche Förderung von Innovationen in den Niederlanden

J.M.J. Francissen, G.J. Hop, C.S. Schwarz & S. Stein

The Dutch government has been encouraging companies that carry out R&D in the Netherlands for some time by deducting corporate tax on R&D income via the so-called innovation box. In 2017, the relevant regulations were reformed in response to the BEPS initiative. The following article discusses the change in regulations and also discusses whether German companies can use the Dutch innovation box.

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