Amendments and Developments Involving Netherlands Tax Incentives Promoting R&D Activities

Journal
Schrievers, P.T.F.; Emonts, M.J.
Netherlands
European Taxation 2016 (Volume 56), No. 8
PriceUSD 45

The Netherlands government promotes engagement in research and development (R&D) activities through a preferential corporate income tax regime and specific R&D tax incentives granted to employers with regard to salaries paid to employees who carry on qualifying R&D activities and related capital expenditure. This note describes developments in relation to these provisions.