Tax Haven Netherlands

About Tax Haven Netherlands

The Netherlands is one of the worlds most important tax havens, though it is rarely labeled as such. The Dutch ruling practice provides certainty to multinational companies about their tax treatment. The Netherlands has no withholding tax on interest and royalties, making it an ideal conduit for routing payments to tax havens. The Double Irish Dutch Sandwich used the Netherlands as a conduit. The Dutch Innovation Box offers a reduced 9 percent rate on intellectual property income. The Netherlands has been criticized by the EU for facilitating tax avoidance. In response, the Netherlands introduced a conditional withholding tax on interest and royalties paid to low tax jurisdictions in 2021. The country has also tightened its ruling practice.