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If you run a business in the Netherlands and you receive interest, royalties or dividend from abroad, withholding tax (bronbelasting) is often deducted on payment of these sources of income. If the Netherlands has a tax treaty with the country from which the income originates, you may be entitled to a full or partial exemption or refund of the tax withheld. You can submit a request for an exemption or refund to the tax and customs administration of the country in question.
Certificate of Residence
If you request a full or partial exemption or refund of foreign tax withheld, the treaty country may ask for a certificate of residence (woonplaatsverklaring). You can apply for a certificate of residence in writing to:
Belastingdienst/kantoor HeerlenWoonplaatsverklaringenPostbus 25196401 DA Heerlen
Prinsjesdag (Budget Day) 2019 announcement
On Prinsjesdag (Budget Day) 2019, the Ministry of Finance announced measures to combat tax avoidance and prevent the Netherlands from being used as a gateway to low tax jurisdictions. As an entrepreneur, you will have to pay withholding tax on outgoing flows of interest and royalties. This will apply to companies which pay interest or royalties to companies within the same concern which are established in countries with low tax tariffs. A list of countries with low tariffs will be compiled every year. At present there are 21 countries on the list.
The measure is expected to come into force from 1 January 2021. This is subject to its acceptance by the upper and lower houses of parliament.