• Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 7/16/2013

Netherlands - Guidance on application of “bonus” deprecation rules (2013) 

July 16: The Dutch tax authorities have provided an explanation and examples illustrating application of the new rules on “free depreciation” (or bonus depreciation) for businesses making new investments between 1 July – 31 December 2013, thus making bonus depreciation available for a one-time write-down of up to half of the costs of acquisition or production costs (subject to certain conditions).

While application of the new rules is not yet clear for all situations, the explanation and examples provide greater clarity as to (1) how the Dutch tax authorities will apply the payment criterion, and (2) how the bonus depreciation rules will interact with respect to the ordinary depreciation rules.

Read a July 2013 report prepared by the KPMG member firm in the Netherlands: Supplementary explanation on temporary free depreciation 2013

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