19/01/2017

Ministry of finance explains proposed amendments to dividend withholding tax

19 January 2017 – The Ministry of Finance announced its intention to limit the existing exemption for holding cooperatives, under the precondition that real cooperative businesses are not affected. The amendments to the Dutch Dividend Withholding Tax Act require a legislative proposal, which is expected in the course of 2017. The amendments are likely to enter into force on January 1st, 2018. On 16 December 2016, the Ministry of Finance provided more guidance in response to questions from the Parliament concerning the proposed amendments.

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