Tax Lawyers / Fiscalisten

Friday, 29 October 2021

A welcome proposal to take away some of the overkill of the Dutch ATAD2 anti-hybrid rules

A welcome proposal to take away some of the overkill of the Dutch ATAD2 anti-hybrid rules

On 25 October 2021, a Dutch member of parliament submitted a proposal for a legislative amendment aimed at taking away some of the overkill of the Dutch ATAD2 anti-hybrid rules. The overkill situations are typical for (but technically not exclusive to) US multinationals, considering the US check the box election rules. For our newsflash on this subject, please click here. 

Please note that on 11 November 2021 this proposal was withdrawn, therefore it will not be implemented.

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