Netherlands: Tax authority letter clarifying effect of Supreme Court decision invaliding increased corporate income tax interest rates
Confirms that increased rates are invalid and corresponding adjustments are forthcoming
The State Secretary for Finance issued a letter clarifying the effect of the Supreme Court decision of January 16, 2026, holding that the increased corporate income tax interest (belastingrente) rates violate the principles of proportionality and equality.
The letter confirms that the increased corporate income tax rates are invalid, with a collective decision to be published by February 26, 2026, and corresponding adjustments to be made within six months of publication.
The letter also notes that a similar appeal is pending for individual (personal) income tax, although the Supreme Court has confirmed that the regular 4% rate remains lawful.
For more information, contact a KPMG tax professional in the Netherlands:
Romano Graves | graves.romano@kpmg.com