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Dutch companies will need to pay withholding tax on outgoing interest and royalties. This applies to all companies that pay interest or royalties to other companies within the same corporation that are based in a country with a low tax rate. Every year, a list is published with countries that have a low tax rate. At the moment, there are 21 countries on the list.
The government aims to combat tax evasion with this new law. It also wants to stop companies from using the Netherlands as a means to siphon off money to countries with low taxes.
- companies that pay interest and/or royalties to companies within the same corporation that are based in a country with a low tax rate
This law has come into force on 1 January 2021.