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 (12)

Changes to VBI regime, abolition of open limited partnership and revision of qualification policy postponed for one year

May 9, 2023
In light of the responses to the internet consultations, the government intends to have the measures take effect as of January 1, 2025.
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Tax changes announced in the 2023 Spring Memorandum

May 4, 2023
In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.
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Internet consultation on abolition of real estate FBI, amendment of VBI regime and change in definition of mutual fund

March 13, 2023
The draft bill contains accompanying measures to avoid the (immediate) levying of corporate income tax, personal income tax and real estate transfer tax.
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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.
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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.
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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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Internet consultation on Qualification Policy for Legal Forms Act

March 31, 2021
The end of the open limited partnership and major implications for mutual funds.
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Bill on the introduction of a UBO register

April 9, 2019
Legal persons and other legal entities will soon be obliged to register their ultimate beneficial owners. On April 4, 2019 the bill ‘Implementation registration of ultimate beneficial owners of compan ...
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Bill on the Modernization of Partnerships: third time lucky?

March 14, 2019
The consultation document on the bill on the Modernization of Partnerships (‘Bill') was published on February 21, 2019. The current legislation on partnerships dates from the 19th century an ...
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Consultation on draft bill against excessive borrowing from own company

March 6, 2019
On March 4, 2019 an internet consultation on the draft bill on the Excessive Borrowing from Own Companies Act was launched. This bill had been announced in September last year on Budget Day (see secti ...
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Draft bill on transparency of civil society organizations: foundations and associations must publish donations and financial data

January 11, 2019
On December 21, 2018, the Minister for Legal Protection published the draft bill on the Civil Society Organizations Transparency Act. The proposal provides for, on the one hand, insight into cash flow ...
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Bill on implementation of UBO register presented for public consultation

April 4, 2017
On March 31, 2017 the draft bill on the Registration of Ultimate Beneficial Owners Implementation Act (hereinafter: the bill) was presented for public consultation. 
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