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Dutch Dividend Withholding Tax Exemption

International Tax advice

When a Dutch company distributes dividends, it is in principle required to withhold 15 % dividend withholding tax on the gross dividend. However, under certain conditions the Dutch law provides for a withholding tax exemption on dividends to non resident shareholders. In this article we will explain more about how this works.

Faisal Janjua
| 3 min read | 13 Apr 2026

Key considerations for managing employees in the Middle East

Human capital services

As a result of the 2026 conflict in the Middle East, multinational companies are tackling how to manage their international employees across the region, both assignees and local hires.

Sander Agterhof
| 6 min read | 13 Apr 2026

Employee Share Participations in the Netherlands

Global Mobility Services

Employee participation has moved to the centre stage in the Dutch mid-market and scale-up landscape.

08 Apr 2026

EU Tax Omnibus Directive: what’s changing

tax

The European Commission is preparing an “omnibus directive” on direct taxation, expected in June 2026. This is not a new tax initiative, but an effort to review and streamline how existing EU direct tax rules operate together in practice.

Monique Pisters
Sasha Kerins
| 2 min read | 31 Mar 2026

Why banks must act now: the new EBA expectations for ESG risk management

Financial services

The EBA Guidelines on the management of Environmental, Social and Governance (ESG) risks have been in effect for all Significant Institutions since 11 January 2026.

Tjeerd Krumpelman
Arno Kroese
| 4 min read | 27 Mar 2026
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