Taxes

Taxes

Municipal taxes

Property taxes
The municipality charges Real Estate Taxes (in Dutch: OZB). In 2015, this is 0,1743% of the property value (in Dutch: WOZ value) for the owner of the property plus 0,1390 % of the property value for the user of the property. No property tax on the IT equipment. Only on the construction and installations that serve the building.

Building/construction taxes
The municipality charges a fee for every building permit or environmental permit. In 2015, this is a fixed fee of €. 2.657,00 plus 1,46% of the construction costs.

Purchase taxes
The only taxes the land transfer of the ownership of the land will be subject to is 21% VAT.
National taxes

One of the most competitive corporate income tax rates in Europe: 20% on the first €. 200.000 of taxable profits and 25% on taxable profits exceeding €. 200.000,=.
Advance Tax Ruling (ATR) or Advance Pricing Agreement (APA) provide certainty to international investors for future tax positions.
Income tax exemption of up to 30% for expatriates.
Wide tax treaty network reducing withholding taxes on dividends, interest and royalty payments.