Vragen en antwoorden uitspraak HR hoogte belastingrentepercentage Vpb

The Dutch Tax Authority (Belastingdienst) has published guidance following a January 16, 2026 Supreme Court ruling. The court decided that the higher tax interest rate cannot be applied to corporate income tax (Vpb). Going forward, corporate income tax will use the same interest rate as other tax types, clarifying compliance obligations for businesses and tax professionals.