Netherlands: Updated list of non-cooperative tax jurisdictions

Updated list effective as of January 1, 2025

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February 7, 2025

The updated list of jurisdictions that have a statutory corporate tax rate of less than 9% or that are on the EU’s list of non-cooperative jurisdictions was published in the official gazette on December 19, 2024.

Key changes include the removal of Antigua and Barbuda, Belize, and the Seychelles. Consequently, as of January 1, 2025, the list consists of:  American Samoa, Anguilla, Bahamas, Bahrain, Barbados, Bermuda, British Virgin Islands, Cayman Islands, Fiji, Guam, Guernsey, Isle of Man, Jersey, Palau, Panama, Russia, Samoa, Trinidad and Tobago, Turkmenistan, Turks and Caicos Islands, U.S. Virgin Islands, and Vanuatu. 

The list is relevant for Dutch controlled foreign company (CFC) rules, Dutch conditional withholding tax on interest, royalties and dividends, and the request of international tax rulings with the Dutch tax authorities.

Read a February 2025 report prepared by the KPMG EU Tax Centre

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