Dutch Tax Pitfalls and Opportunities in Corporate Recovery Operations

Times are changing, stock markets are evolving, and innovations are having an impact. These factors may encourage multinational enterprises (“MNEs”) to initiate corporate recovery operations. In this article, I will discuss important Dutch tax considerations that should be taken into account during a corporate recovery operation involving, inter alia, a Dutch company. The aim is to prevent any negative Dutch direct tax consequences and to optimize the reorganization or debt restructuring from a Dutch tax perspective. Indirect tax considerations will not be addressed. The final paragraph will provide for tax-efficient recommendations for Dutch companies involved in a corporate recovery operation.