07/12/2017

New Dutch withholding tax exemption for dividends

It is expected that as from January 1, 2018, the Dutch dividend withholding tax exemption for dividends will be extended. This however will go hand in hand with an increase of the administrative burden and responsibilities for the managers of distributing entities. Under current law, the withholding tax exemption automatically applies when, in summary, the bene ciary is an entity which resides in an EU Member State and the Dutch participation exemption applies (shareholding of at least 5%). However, in order to apply the withholding tax exemption as from January 1, 2018, the (board of the) distributing entity will have to submit a form (the opgaafformulier) to the Dutch tax authorities and will have to make certain declarations as further explained below.

Read full article

For more information, please contact:

HVK Stevens Logo

HVK Stevens professionals have legal, tax and financial knowledge and experience

HVK Stevens logo

Amsterdam

HVK Stevens
Prins Bernhardplein 200
1097 JB Amsterdam
+31 (0)20 76 30 900
info@hvkstevens.com
Directions

Rotterdam

HVK Stevens Rotterdam
Weena 730A
3014 DA Rotterdam
+31 (0)10 31 62 002
info@hvkstevens.com
Directions

Luxemburg

HVK Stevens
4, Avenue Jean-Pierre Pescatore,
L-2324 Luxemburg,
Grand Duchy of Luxembourg
info@hvkstevens.com
Directions

Curacao

HVK Stevens
Landhuis Joonchi Kaya Richard
3014 Beaujon Willemstad
info@lagunfs.com
Directions