Logo Dutch central governmentLogo Business.gov.nl, government information for entrepreneurs.MenuSearchSearch

New withholding tax on dividend flows to tax havens

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versiePrinsjesdag suitcaseThis is a Prinsjesdag articleSee more expected changesEffective date: 1 January 2024

What changes?

A withholding tax on dividend flows to tax havens will be introduced. This tax will apply 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


This change is expected to come into force on 1 January 2024.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblador Staatscourant(in Dutch).

Prinsjesdag suitcasePrinsjesdag 2023See all expected changes for entrepreneurs in 2024

Related articles

To top