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Important expansion Dutch dividend withholding tax exemption

Monique Pisters Monique Pisters

Today, on Budget Day, September 19, 2017, the Dutch government has released an attractive law proposal to fully exempt withholding tax on dividends paid to non-resident shareholders in treaty countries provided certain conditions are met. Many international enterprises should be able to benefit from this exemption. In addition, the proposal brings certain Dutch cooperatives into the scope of the Dutch dividend withholding tax rules. The legislative proposal will most likely enter into effect as per January 1, 2018.

For more information we refer to the attached tax alert.