The Netherlands´ preferential IP regime for software companies

21 Dec. '18
Yoran Noij

See enclosed our contribution to the December 2018 copy of Financier Worldwide. The article contains an outline of the revised Netherlands preferential IP regime (as a result of the OECD BEPS action 5), specifically discussing benefits provided to software companies as a result of the revision.

The article also contains a section that discusses the new exit taxation rules of ATAD1, and its connection with the Netherlands preferential IP regime.

Yoran Noij

Yoran is a tax adviser and Master student Tax Law at Tilburg University

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