
PRINT THIS PAGE Modernisation: Dutch Corporate Tax Act 200722/11/2006. Source: PricewaterhouseCoopers. 
The Dutch Government has finally proposed new legislation to strengthen the Dutch investment climate to attract more foreign investors, says PricewaterhouseCoopers. The new Dutch rules should enter into force on 1 January 2007. Please find below the most important measures that could be of relevance for all those active on the (Dutch) M&A market.
Reduction of corporate tax rate to 25.5%
It is proposed to reduce the general rate to 25.5%. The first bracket rate will be reduced to 20% for profits up to € 25,000, while a new second bracket will be introduced with a rate of 23.5% for profits from € 25,000 up to € 60,000.
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PricewaterhouseCoopers M&A Tax Services in the Netherlands offers a wide range of services at all stages of the M&A process. We assist companies making acquisitions and disposals
and undergoing corporate reorganisations, using proven processes and drawing upon expertise from throughout our global network. For more information please contact Hans Seeling (by e-mail hans.seeling@nl.pwc.com or by telephone at +31 20 568 4108) or Machiel Visser (by e-mail m.visser@us.pwc.com or by telephone at +1 (646) 471 2695). Alternatively you may visit our website at www.pwc.com/nl/mergersandacquisitions

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