Dutch Supreme Court judgment on the crediting of dividend withholding tax

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

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Newsoverview (11)

Refund of Dutch dividend withholding tax based on Sofina judgment

December 11, 2020
This Decree potentially provides a meaningful option to foreign entities that have not been able to otherwise obtain relief for Dutch dividend withholding tax through either a reduced treaty tax rate ...
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Dutch Supreme Court decision on Dutch withholding tax on dividends paid to foreign investment funds

October 26, 2020
The Supreme Court ruled that its earlier judgments from 2013 and 2015 were an incorrect interpretation of EU law and that foreign investment funds should be entitled to a refund of the Dutch dividend ...
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Second amendment to private member’s bill on conditional final settlement of dividend withholding tax

October 12, 2020
On October 9, 2020 Lower House MP Bart Snels (of the GroenLinks parliamentary party) once again amended his private member’s bill on the ‘Conditional Final Settlement of Dividend Withholding Tax Emerg ...
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Internet consultation on the Introduction of a conditional withholding tax on dividends Act

September 25, 2020
On September 25, 2020 the government launched an internet consultation to give interested parties the opportunity to respond to the draft bill to introduce a conditional withholding tax on dividends a ...
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Tax measures for 2021

September 16, 2020
The main features of the 2021 Tax Plan package are addressed in our memorandum
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The 2021 Tax Plan on two pages

September 16, 2020
We have prepared a two-page overview of the measures contained in the 2021 Tax Plan package.
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Private member’s bill on conditional final settlement of dividend withholding tax presented to Lower House

July 13, 2020
The private member’s bill concerns cross-border reorganizations by companies (head offices) resident in the Netherlands that are members of a group as referred to in Section 24b of the Dutch Civil Cod ...
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Guidelines on Mandatory Disclosure Rules (DAC6) published

July 1, 2020
During the parliamentary debates on the Dutch implementation of the Mandatory Disclosure Rules (DAC6) it was acknowledged that, in practice, it can be difficult to determine whether or not a certain a ...
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Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)

June 29, 2020
Recently, agreement was reached at the EU level on postponing by six months the deadline(s) for notifying reportable cross-border arrangements to the Dutch tax authorities under the Mandatory Disclosu ...
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Withholding tax on dividends to low tax jurisdictions as of 2024

June 2, 2020
The measure will apply to cash flows to countries with a profit tax rate of less than 9% and to countries appearing on the EU blacklist, even if the Netherlands has a tax treaty with these countries. ...
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Summary of report by the Advisory Committee on the Taxation of Multinationals

April 15, 2020
The Committee was asked to advise on measures to make the taxation of the profits of multinationals fairer, while at the same time ensuring that the Netherlands remains attractive for Dutch head offic ...
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