A letter to the Dutch House of Representatives from the State Secretary for Finance, Taxation, and Tax Administration was published on 23 February 2023 in regard to the interest rate for late tax payments and tax refunds. The letter notes that as per current law, the interest rate for corporate tax and withholding tax is equal to European Central Bank (ECB) main refinancing rate plus 8%. Because the ECB rate has been negative for several years, the interest rate has been 8%.
Source Orbitax
Latest Posts in "Netherlands"
- Mandatory E-Invoicing in the EU: What Does ViDA Mean for Your SME Clients?
- Dutch Tax Authorities Announce Major Changes to 13th Directive VAT Refund Procedure
- ViDA E‑Invoicing and Digital Reporting in the Netherlands: Strategic Choices and Phased Timeline to 2032
- VAT OSS in the Netherlands: Managing Multi-Channel Marketplace Sales and Bookkeeping Challenges
- Cabinet Response to ViDA E-Invoicing and Digital Reporting Report Sent to House of Representatives














