Profit allocation to a foreign branch for Dutch tax purposes

Date, time & schedule 

This webinar will be held on the following dates and time.

07-03-2023 (live event)
13:00 - 14:00
09-03-2023 (rerun)
16:00 - 17:00


The Dutch industry is very well acquainted with the concept of doing business abroad through a foreign Branch (permanent establishment). Given the special relationship between a Branch and its Head Office, special rules apply in the Netherlands for the allocation of costs and revenue to the Head Office and the Branch. During this webinar we will explain the main features of the Dutch tax regime for the profit allocation to foreign Branches, and the way the exemption for Branch profits is to be calculated for Dutch corporate tax purposes.



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