The Secrets to the Success of the Dutch Innovation Box

By Willem Bongaerts, Ivo IJzerman


The Dutch Ministry of Finance requested a study on the effects of the Dutch innovation box, which provides for an effective corporate income tax rate of only 5 percent on the profits from self-produced, qualifying intellectual property. On February 19 Dutch State Secretary of Finance Eric Wiebes, presented to the Dutch parliament the most important observations from a recent evaluation report.

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First published by 'Tax Notes International'.