The Netherlands´ preferential IP regime for software companies

21 Dec. '18 1 min. 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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