EYThe Netherlands announces additional measures to be introduced by 2024 related to dividend payments to low-tax jurisdictions or jurisdictions on EU list of non-cooperative jurisdictions
|Tax Alerts, Legislation & Policy, Na ...|Netherlands, European Union
Executive summary
On 29 May 2020, the Dutch Government announced a conditional withholding tax on dividend payments (ultimately) to shareholders resident in low-tax jurisdictions or jurisdictions included on the European Union’s (EU) list of non-cooperative jurisdictions (EU List)1 by 2024. The Government aims to publish draft legislation before the end of its term, which is March 2021. This announ…
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