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.

Newsoverview (3)

Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds

December 15, 2022

The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.

Court of Justice of the European Union rules that the UBO register must not be publicly accessible

November 23, 2022

The Minister of Finance has asked the Dutch Chamber of Commerce to temporarily stop providing information from the UBO register, effective as of November 22, 2022.

Lower House of Parliament passes bill on the Excessive Borrowing from Own Companies Act unchanged

September 14, 2022

Each holder of a substantial interest who has borrowed more than EUR 700,000 from their own company, will have to reconsider their position.

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