When evaluating countries for business expansion or startup establishment, many entrepreneurs and SME owners focus solely on corporate income tax rates. However, this approach overlooks a crucial aspect of the total tax burden – the integrated tax rate on corporate income. In this article, part of the Business Attraction Index series, we analyze how the […]
Netherlands
Global Comparison of Net Operating Loss Provisions
Net operating loss (NOL) provisions are critical considerations for startups and SMEs planning their global expansion. These rules can significantly impact cash flow and tax efficiency, especially during early growth phases when losses are common. Let’s examine how 24 leading startup destinations handle NOL provisions. Global NOL Provisions Comparison Country Carryforward Period Carryforward Limitations Carryback […]
Startup Employee Stock Options – Country Comparison
Employee Stock Options (ESOs) are a vital tool for startups to attract and retain top talent, offering a piece of the potential upside in exchange for commitment and contribution, especially when cash flow is limited. However, navigating the world of ESOs can feel like traversing a complex maze, with varying regulations, tax implications, and legal […]
How does the Dutch legal and tax system excel compared to other countries?
I was wondering in what regards the Dutch law system excels compared to other countries and where it might be lacking Answer: Here are a few thoughts on this. Let me know what you think. Main advantages compared to similar jurisdictions (such as UK, Germany, France, Belgium, Nordics etc.): Read more about taxes for businesses in […]
Global Corporate Tax Comparison & Guide
Choosing the right location for your startup is a critical decision, and corporate income tax rates play a significant role in that choice. Different countries offer varying tax rates and structures, some more favorable to new businesses than others. This guide provides an overview of corporate tax rates in 24 countries, offering insights for entrepreneurs […]
R&D tax breaks and incentives for businesses in Europe
Governments all over Europe want to attract innovative business activity. Those are businesses that perform ground-breaking research and development (R&D) activities. European countries, and the EU as a whole, give incentives to these businesses. For example to create a more technologically advanced economy, stimulate job growth or tackle climate-related challenges. Such incentives are offered through […]
The Netherlands Innovation Box: Reduce Your Tax Burden on Innovation
The Netherlands is a highly attractive location for innovative companies, thanks in part to favorable tax incentives like the Innovation Box. Also known as the “patent box,” this scheme allows companies to pay a lower corporate tax rate on profits derived from innovative activities. What is the Innovation Box? The Innovation Box is a tax […]
A Guide to the WBSO – R&D tax credit – in the Netherlands
As a foreign entrepreneur doing business in the Netherlands, you have a valuable opportunity to reduce your R&D costs through the WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) scheme. This tax incentive program is designed to stimulate innovation and research activities in the country. How the WBSO Works The WBSO offers a tax credit that reduces […]
2025 Government Subsidies and Support Programs for Businesses in the Netherlands
As a foreign entrepreneur or business owner looking to operate in the Netherlands, it’s crucial to stay informed about the latest government initiatives, subsidies, and tax incentives. The Dutch government consistently offers a wide range of financial support programs to stimulate innovation, sustainability, and economic growth. Here’s what you need to know about the key […]
Prinsjesdag: Key Tax Changes for Foreign Entrepreneurs in the Netherlands in 2025
Prinsjesdag, the annual presentation of the Dutch government’s budget, unveiled several proposed tax changes that could significantly impact foreign entrepreneurs doing business or considering doing business in the Netherlands. This article provides a comprehensive overview of the key changes announced on Prinsjesdag 2024, focusing on their implications for foreign businesses. Business taxation Personal Income Tax […]