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.
- companies with cash flows from or through the Netherlands to countries that tax them little or nothing
- tax consultants
This change has come into force on 1 January 2024.