Withholding tax exemption for foreign dividends, and exemption for small issuance premiums, expanded

Royal Decree of 31 July 2009, published in the Official Gazette of 2 August 2009, applies from 31 August 2009, i.e. 10 days after its publication in the Official Gazette.
Withholding tax exemption for foreign dividends
Under the Decree, the withholding tax (roerende voorheffing) exemption for foreign dividends was expanded.
Previously, f…
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