Budget day 2018
Abolishment dividend withholding tax, reduction CIT rate and ATAD implementation
On Budget day, September 18, 2018 the Dutch government published its tax plan for 2019 as well as various tax law proposals. This tax alert contains the most important tax law proposals with regard to the corporate income tax act, (dividend) withholding tax as well as the implementation of ATAD. Main goal of the proposed changes is to strengthen the Dutch investment climate for real economic activities and holding companies with substance.