Netherlands - Branch report

Mart van Hulten; L.C. van Hulten

Netherlands - Branch report

Mart van Hulten
, L.C. van Hulten

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

Abstract

This report provides an overview of the legal and tax framework governing the transfer and taxation of intellectual property and related proprietary rights (IP/PR) in the Netherlands, addressing domestic, cross-border, and treaty-based issues. It analyses how Dutch law and tax practice regulate the ownership, transfer, and income characterisation of IP/PR, such as copyrights, patents, trademarks, trade secrets, and name or image rights.

Original language	English
Title of host publication	Cahiers de droit fiscal international
Subtitle of host publication	Taxation of royalties for the use of, and gains from the sale of, Intellectual Property/Intangibles
Publisher	International Fiscal Association - IFA
Pages	1019-1039
Volume	110A
ISBN (Electronic)	9789083468228
Publication status	Published - Aug 2026

Publication series

Name	Studies on International Fiscal Law
Publisher	International Fiscal Association
Volume	110A

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions

Keywords

taxation
royalties
intellectual property rights (IPR)
netherlands

Connecting Organizations
Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), Van der Elst, C. (Researcher), Van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
1/01/19 → 31/12/23
Project: Research project

Cite this

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title = "Netherlands - Branch report",

abstract = "This report provides an overview of the legal and tax framework governing the transfer and taxation of intellectual property and related proprietary rights (IP/PR) in the Netherlands, addressing domestic, cross-border, and treaty-based issues. It analyses how Dutch law and tax practice regulate the ownership, transfer, and income characterisation of IP/PR, such as copyrights, patents, trademarks, trade secrets, and name or image rights.",

keywords = "taxation, royalties, intellectual property rights (IPR), netherlands",

author = "\{van Hulten\}, Mart and \{van Hulten\}, L.C.",

year = "2026",

month = aug,

language = "English",

volume = "110A",

series = "Studies on International Fiscal Law ",

publisher = "International Fiscal Association - IFA",

pages = "1019--1039",

booktitle = "Cahiers de droit fiscal international",

}

Netherlands - Branch report. / van Hulten, Mart; van Hulten, L.C.
Cahiers de droit fiscal international: Taxation of royalties for the use of, and gains from the sale of, Intellectual Property/Intangibles. Vol. 110A International Fiscal Association - IFA, 2026. p. 1019-1039 (Studies on International Fiscal Law ; Vol. 110A).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

TY - CHAP

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AU - van Hulten, Mart

AU - van Hulten, L.C.

PY - 2026/8

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AB - This report provides an overview of the legal and tax framework governing the transfer and taxation of intellectual property and related proprietary rights (IP/PR) in the Netherlands, addressing domestic, cross-border, and treaty-based issues. It analyses how Dutch law and tax practice regulate the ownership, transfer, and income characterisation of IP/PR, such as copyrights, patents, trademarks, trade secrets, and name or image rights.

KW - taxation

KW - royalties

KW - intellectual property rights (IPR)

KW - netherlands

M3 - Chapter

VL - 110A

T3 - Studies on International Fiscal Law

SP - 1019

EP - 1039

BT - Cahiers de droit fiscal international

PB - International Fiscal Association - IFA

ER -

Netherlands - Branch report

Abstract

Publication series

UN SDGs

Keywords

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Projects

Connecting Organizations

Cite this