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Corporate Tax

Netherlands

Tax aspects relating to such matters as mergers and takeovers, private equity, employee participation plans and structured finance, form an important part of corporate tax law.

In the event of a merger, takeover or private equity transaction, CMS will determine and develop the structure that is appropriate for your needs. This will help you to avoid unnecessary tax payments and achieve an extra tax advantage if possible. In addition, we perform due diligence studies into targets for tax purposes, identifying and listing the tax risks for you. You can call on us too for advice on the legal aspects of setting up investment funds. We also write or assess the tax elements of prospectuses.

With an employee participation plan you can have your employees share the financial results of your business, but there are several tax aspects involved in this. We can advise you on the structure and form of the employee participation plan, such as participation by means of shares, depositary receipts, options or SARs. Furthermore, we conduct the negotiations with the tax authorities on the tax consequences of implementing the employee participation plan.

We can also provide you with sound advice in respect of structured finance, our aim being to achieve the highest possible tax efficiency for the parties involved. Examples of these types of transactions are tax leases, purchase and sale of profit-earning capacity for tax purposes, hybrid financing and tax-transparent entities.

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March 2019
Tax­a­tion of the di­git­al eco­nomy
This pub­lic­a­tion aims to identi­fy vari­ous as­pects of the di­git­al eco­nomy and to con­sider wheth­er in­come taxes are the most ef­fect­ive and ef­fi­cient way to tax this eco­nomy. Do we need a re­volu­tion in the...
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July 2020
CMS Tax Glob­al Bro­chure
At the start of the 2020s, the roles of cor­por­ate tax plan­ning and reg­u­la­tion are un­der in­creas­ing scru­tiny as ques­tions of eth­ics and cor­por­ate cit­izen­ship con­tin­ue to rise up the com­mer­cial and trade...

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23/05/2020
Dutch Su­preme Court con­firms con­tin­ued ap­plic­ab­il­ity of debt clas­si­fic­a­tion...
On 15 May 2020, the Dutch Su­preme Court is­sued an im­port­ant de­cision on the debt clas­si­fic­a­tion rules for Dutch cor­por­ate in­come tax (CIT) pur­poses (case ECLI:NL:HR:2020:874). In­tro­duc­tion The case...
June 2019
Do tech com­pan­ies hold the solu­tion to tax­ing the di­git­al eco­nomy?
The di­git­al re­volu­tion has trans­formed busi­ness mod­els, en­tire eco­nom­ies and the lives of people around the globe. It has also tested the concept of tra­di­tion­al cor­por­ate tax rules, de­signed largely in...
29/01/2015
CMS ad­vises Sun­rider on entry to the Lon­don ho­tels mar­ket
CMS closed a deal last week for the pur­chase of St. Er­min’s Hotel for £185 mil­lion through the ac­quis­i­tion of all shares in the cap­it­al of St. Er­min's Hold­ings B.V. CMS ac­ted for Sun­rider Cor­por­a­tion...
20/01/2012
CMS as­sists Volker­Wessels with the pur­chase and sale of the Anna van Buer­en...
CMS Derks Star Bus­mann has as­sisted Volker­Wessels with the pur­chase (from Fort­ress) and sale (to Green Real Es­tate) of the yet to be con­struc­ted Anna van Buer­en build­ing in the Hag­ue.The Anna van Buer­en...
21/09/2011
Dutch Co­oper­at­ive – im­port­ant pro­posed changes as of 2012
The Dutch Min­istry of Fin­ance sub­mit­ted a law pro­pos­al to Par­lia­ment with anti-ab­use meas­ures that may im­pact present as well as fu­ture struc­tures in­volving a Dutch co­oper­at­ive (Coop).Un­der cur­rent le­gis­la­tion...
19 May 2010
Suc­cess­ful fam­ily busi­ness suc­ces­sion (in Dutch)
On Wed­nes­day 19 May 2010 we are or­gan­iz­ing the fol­low­ing sem­in­ar to­geth­er with Bridge Bedrijf­sop­vol­ging:Suc­cess­ful fam­ily busi­ness suc­ces­sion Is my busi­ness ready for takeover? The sem­in­ar will fo­cus...
08/12/2009
Lim­it­a­tions in de­duc­tions for ac­quis­i­tion hold­ings and for­eign branches
Dur­ing dis­cus­sions in Dutch Par­lia­ment con­cern­ing the tax meas­ures for 2010, the Sec­ret­ary of Fin­ance, mr. J.C. de Jager, has in­dic­ated to ex­press his po­s­i­tion with re­spect to pos­sible changes in the...