Netherlands: Updated “Q&A decree” on innovation box

Updated guidance on R&D ownership and turnover rules

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october 22, 2025

The State Secretary for Finance on July 15, 2025, issued Decree No. 2025-17651 (published in the official gazette No. 25086 dated July 24, 2025), updating the "Q&A decree" on the innovation box, effective July 25, 2025.

The decree—which replaces Decree No. 2021-22459—clarifies the definition of intangible assets, R&D contracts, net turnover post-takeover, partial consolidation, and transition from small to large companies.


For more information, contact a KPMG tax professional in the Netherlands:

Ronald Honings | honings.ronald@kpmg.com

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