Notice on Dutch Dividends Withholding Tax Exemption for Exempt Companies from 2018

The Dutch Tax and Customs Administration has published a notice that from 2018, exempt entities such as pension funds or exempt investment companies, may opt for a direct exemption from withholding tax on dividends. Currently, dividend payments to such companies are subject to withholding tax, after which a refund needs to be claimed. The option will be available for both Dutch and foreign exe…
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