Corporate tax

Corporation tax is the tax levied on the profits of private companies, public limited companies, cooperatives and similar foreign legal entities to the extent that they are established in the Netherlands, among others. The profits of associations and foundations are subject to corporate income tax to the extent that they operate a business.

If a BV, NV or cooperative distributes profits to a shareholder or member, that distribution is still subject to dividend tax and income tax or corporate income tax, depending on to whom it is made.

For more information on corporate income tax, please contact us. We will be happy to advise you.