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.