According to the 2019 Statistical Bulletin on China’s Outward Direct Investment, by the end of 2019, the Netherlands ranked as the top European destination for China's outward direct investment, with a stock value of $23.85 billion. This figure was nearly $10 billion higher than that of Germany, Europe’s largest economy. One of the key factors behind this phenomenon is taxation.
In this article, we will explore the Dutch personal and corporate income tax systems.