Save article




Netherlands: decree on application of participation exemption — updated and gazetted

On 23 February 2017, Decree No. BLKB2016/803M of 20 January 2017 on the application of the participation exemption (the decree) was published in Official Gazette No. 5003.

The decree updates and replaces Decree No. DGB2010/2154M with effect from 24 February 2017 and has retroactive effect to 20 January 2017.

The main clarifications and amendments to the decree relate to:

  • The treatment of currency gains and losses (article 13(7) of the Corporate Income Tax Law (CITL))
  • The conversion of written-down debt into equity (article 13ba of the CITL)
  • Loss evaporation in situations where a foreign permanent establishment was converted into a subsidiary/participation (former article 13c of the CITL)
  • Liquidation losses (article 13d(10) of the CITL)
  • Legal mergers and the deemed acquisition price of shares (article 13k(2) of the CITL)

© copyright IBFD. This article is part of a selection of daily news from the IBFD Tax News Service (TNS) chosen by EY professionals. All rights to the content reside with IBFD. Any use requires IBFD’s prior permission in writing. IBFD´s disclaimer applies to any and all of IBFD’s articles and publications.

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.



Font size

Tax topics >

No filter criteria selected.

Industries >

No filter criteria selected.

Countries >

No filter criteria selected.

 < Close


 < Close


 < Close

Tax topics

 < Close


 < Close


 < Close

0 articles have been saved