Factsheet Measures against tax avoidance and tax evasion

The Netherlands has an open economy, and foreign markets are very important for Dutch businesses. Our tax system is designed with this in mind. It places the fewest possible obstacles in the way of businesses wishing to operate abroad and encourages foreign businesses to invest in the Netherlands.

The downside of our internationally oriented tax system is that it made the Netherlands attractive to companies using tax avoidance structures. This factsheet describes the measures this government takes to tackle tax avoidance. All the measures announced will take effect by 2024.