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New withholding tax on dividend flows to tax havens

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versieEffective date: 1 January 2024

What has changed?

A withholding tax on dividend flows to tax havens was introduced. This tax applies to financial flows to countries that have a profit tax of less than 9%. It also applies to all countries that have been listed (pdf) as tax havens by the European Union. This is also the case if the Netherlands have a tax treaty with any of these countries.

For whom?

  • companies with cash flows from or through the Netherlands to countries that tax them little or nothing
  • tax consultants

When?

This change has come into force on 1 January 2024.

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