Withholding taxes
Interest and royalties
The Netherlands do not levy withholding tax in interest and royalty payments.
Dividends
In principle, dividend withholding tax is levied on dividend payments, liquidation proceeds and other profit distributions, whether in cash or in kind, paid by Dutch companies to its shareholders. Furthermore, dividend withholding tax will also be levied on interest payments on qualifying hybrid loans, since such loans should be deemed to be equity of the debtor. The tax rate of the dividend withholding tax is 15% unless a reduced rate applies under Dutch tax law, a tax treaty or the Eu Directive if certain conditions are met.
Contact
For questions or observations please contact
Download brochure
Download the complete brochure in pdf format:
Doing business in the Netherlands
A practical guide designed to give a general overview of the country and of the major applicable regulations for doing business in the Netherlands.
- Copyright 2012 - Mazars - Netherlands
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- Copyright 2012 - Mazars - Netherlands
