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 (5)

District Court on insurance premium tax place of risk and transport exemption

November 2, 2023

Although the case concerns highly specialized satellite insurance policies, the interpretation of the definition of establishment and the transport exemption is of wider importance for the Dutch and E ...

New Dutch policy statement insurance premium tax

May 24, 2022

The new insurance premium tax policy statement contains a number of changes, the most notable of which are two aspects that concern the transport exemption.

CJEU: Member State registration ownership of vessel may levy insurance premium tax

April 19, 2021

This judgment is not only important for the insurance of seagoing vessels, for which an exemption applies in the Netherlands, but also for the insurance of other vessels, which are subject, as startin ...

Insurance premium tax: CJEU decision on location of risk

January 24, 2019

On January 17, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in a case that dealt with the location of risk for insurance premium tax purposes (case no. C-74/18). The cas ...

Main points of consideration regarding new Dutch decree on insurance premium tax

February 16, 2017

On February 14, 2017 the new Dutch decree on insurance premium tax was published (hereinafter: the decree). This replaces the Dutch decree of February 21, 2014 and contains several changes, which in s ...

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