New withholding tax on dividend flows to tax havens
Published by:
Netherlands Enterprise Agency, RVO
< 1 min read
Effective date: 1 January 2024
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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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Questions relating to this article?
Please contact theNetherlands Enterprise Agency, RVO