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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News

Newsoverview (22)

European Commission publishes proposal for a directive to tackle the misuse of shell entities

December 28, 2021
On December 22, 2021 the European Commission published a proposal for a directive aimed at preventing the misuse of shell entities and arrangements for tax purposes.
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European Commission’s response to the OECD Pillar 2 model rules

December 23, 2021
On December 22, 2021, the European Commission published a proposed EU directive to incorporate Pillar Two into EU law. The rules generally mirror the OECD model rules released on December 20, 2021 but ...
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Tax aspects of 2021 coalition agreement

December 16, 2021
We briefly address what is currently known about the intended tax measures.
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Internet consultation on dividend stripping

December 15, 2021
In practice, substantial (albeit not easily quantifiable) amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the c ...
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Private member’s bill on conditional final settlement of dividend withholding tax radically amended

December 8, 2021
Although the essence of the bill has remained the same, the 4th Memorandum of Amendment contains several essential changes to the scope and the tax methodology.
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Report of the Conduit Companies Committee

November 26, 2021
The report contains 15 recommendations, divided into six tax and nine non-tax policy options. At the same time, the Deputy Minister of Finance sent the government’s response to this report to the Lowe ...
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Year end 2021 tax accounting considerations

November 12, 2021
As the end of the year is fast approaching, many organizations will soon start preparing their year end financial statements. The announced 2022 Tax Plan may have a significant impact on those financi ...
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Lower House of Parliament votes on the 2022 Tax Plan package and the bill on Combating mismatches in the application of the arm’s length principle Act

November 11, 2021
We have briefly outlined the adopted amendments and a selection of the adopted motions.
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2022 Tax Plan package amended again via Memorandums of Amendment

October 18, 2021
The proposals include raising the top corporate income tax rate to 25.8% and tightening the generic interest deduction limitation by reducing the deduction percentage from 30% to 20% of the EBITDA for ...
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2022 Tax Plan package amended via Memorandums of Amendment

October 6, 2021
Among other things, the possibilities for setting off holding company losses have been limited and the permanent establishment concept has been expanded for the purposes of withholding tax on interest ...
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Tax measures for 2022

September 21, 2021
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
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The 2022 Tax Plan on two pages

September 21, 2021
We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.
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