How we can help

Corporate income tax forms the key of the tax position of almost every business. From day-to-day tax matters to restructurings, acquisitions and discussions with the Dutch tax authorities, a sound tax structure is essential for a sustainable and well-managed tax position. FourTax helps businesses identify risks, optimise structures and navigate complex tax matters.

Our services include:

• Restructurings
• Mergers
• Corporate & dividend tax returns
• Tax due diligence
• Advance consultation & rulings
• Tax settlements & audits
• Fiscal unity, participation exemption & loss relief
• Objections & appeals

International business creates tax challenges that extend beyond Dutch legislation. Businesses must deal with tax treaties, withholding taxes, permanent establishments and differing tax rules across jurisdictions. FourTax helps clients structure their international activities in a clear, manageable and tax-efficient manner.

Our services include:

• Advance consultation & rulings
• Permanent establishments & substance
• ATAD & DAC6
• Foreign entity classification
• Treaty application
• Withholding taxes
• Tax residence
• Mutual agreement procedures

For international groups, transfer pricing is an essential part of their tax position. Tax authorities expect transactions between associated enterprises to be conducted at arm's length and supported by robust documentation. FourTax assists clients in developing, implementing, documenting and defending transfer-pricing policies that reflect the economic reality of their business.

Our services include:

• Master/local files & benchmarks
• TP model design & implementation
• Business restructurings
• Intercompany financing
• DEMPE analyses
• Advance Pricing Agreements (APA)
• Dutch innovation box
• Country-by-country reporting

Tax matters affecting entrepreneurs and shareholders often extend beyond the business itself. Personal tax positions, investments, wealth structures and international considerations also play an important role. FourTax supports director-major shareholders (DGA), high-net-worth individuals and internationally active individuals in making well-informed tax decisions.

Our services include:

• DGA advice
• Lucrative interest rules
• Boxes 2 & 3
• Wealth structures
• International investments
• Emigration & immigration
• APVs & foreign trusts
• Income tax returns

Employers and employees increasingly face international mobility, hybrid working and cross-border employment. These developments can have significant consequences for payroll taxes and social security. FourTax supports employers and employees in gaining clarity about their tax obligations and available options.

Our services include:

• 30% ruling
• International employees
• Cross-border workers
• Split payroll
• Social security
• Remote working

VAT is one of the most dynamic areas of the tax system, particularly for internationally active businesses. The consequences of transactions often differ by country and by the type of supply or service. FourTax helps clients limit VAT risks and understand the tax consequences of domestic and international transactions.

Our services include:

• VAT registration
• Article 23 licence applications
• Cross-border transactions
• Fiscal representation
• E-commerce & OSS
• VAT refunds