On 16 January 2026, the Dutch Supreme Court ruled that the 8% tax interest rate applicable to corporate income tax assessments is disproportionate and violates the principle of equality. As a result, the applicable tax interest rate is reduced to 4%. As the State Secretary for Finance has included all similar objections in a mass objection procedure, the judgment has direct effect on all taxpayers that have filed objections against the amount of tax interest included in the CIT assessment.
16
Jan