Worldwide Tax Summaries

Corporate
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	Other issues	Optional
Individual
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	Sample personal income tax calculation	Optional
	Other issues	Optional

Netherlands

Corporate - Branch income

Last reviewed - 19 December 2019

Rates for Dutch branch profits are the same as for other corporate profits, but no tax is withheld on transfers of profits to the head office. The tax base is, in principle, calculated on the same rules as for Dutch-resident companies.