Dutch government announces new legislation for co-ops and extends the scope of the dividend withholding tax exemption

21 September 2016 – The Dutch government yesterday announced new legislation to limit the use of co-operatives in international holding and financing structures.The intention of the new legislation is that co-ops will become subject to dividend withholding tax from 1 January 2018 to the extent a member owns 5% or more of the co-op.

Download full article >