ANNOUNCED AS TEMPORARYNo
Tax or social insurance relief
On 4 June 2015, the Dutch government passed a law lifting the exemption from corporate tax for public companies (in force since 1956). The new provisions were put in place during an investigation by the European Commission which asked Netherlands in May 2013 to abolish the tax exemptions.
However, the law maintains tax exemptions for six Dutch ports: Groningen Seaports N.V., Havenbedrijf Amsterdam N.V., Havenbedrijf Rotterdam N.V., Havenschap Moerdijk, N.V. Port of Den Helder and Zeeland Seaports.
As a consequence, on 21 January 2016, the Commission announced it welcomed the abolished tax preferences but expected Netherlands to lift the exemption for the remaining six ports as well.
The EC has voiced similar concerns over tax exemptions for sea ports in France and Belgium put into force in 1942 and 1958, respectively (cf. second press release in Sources).
The new tax provisions came into force on 1 January 2016.
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