European Commission decision on corporate taxation of public companies

The European Commission announced on 21 January that the Netherlands is well on its way with the taxation of public companies. By introducing the Law on Modernisation of Corporate tax for public companies, public companies will become liable to pay corporate tax as from the 1st of January 2016.

The cabinet is disappointed about the fact that as from the 1st of January 2017, the Dutch sea ports will become liable to pay corporate tax, while, in the cabinet’s opinion, there is no sufficient level playing field within the European Union. The European Commission has indicated that the State aid will be removed completely if the sea ports become liable to pay corporate tax as from the 1st of January 2017. Therefore, Dutch sea ports are put at a disadvantage. The cabinet calls upon the European Commission to take balanced and structural measures as quickly as possible in order to reach fair competition between EU sea ports. The cabinet will continue to insist on this.