Netherlands (NL)

Jurisdiction Overview

553 *Legal Person, Resident: Interest Deduction.
 Data Date: 2019


Foreign tax paid on interest income is generally deductible. However, a tax credit is available for interest payments from certain developing countries (IBFD 2019b: Royalty and Interest: can be tax exempt if the payment is made by a non-resident intermediate financial services company, subject to certain conditions (IBFD 2019b:


IBFD 2019b