22 May 2017 — An internet consultation of the amendment of the Dutch dividend withholding tax rules has been published. The draft proposal contains three subjects: the dividend withholding tax for cooperatives, the general withholding tax exemption and anti-abuse provisions regarding this subject are amended. The outline of the proposal is in line with the previous communications of the … Continued

22 February 2017 — This week, the EU has reached agreement on a broadening of the scope of the Anti-Tax Avoidance Directive (ATAD) to target hybrid mismatches. In the amended ATAD the various kinds of hybrid mismatches are covered and the scope is broadened to also include third country situations. We describe these amendments in more detail below.   … Continued

2 January 2017 — An outline of the new dividend withholding tax regulations for cooperatives was published by the state secretary of Finance. This follows the earlier announcement that the current exemption for cooperatives will be abolished (our news message). We describe this outline below.   The new regulation The Dutch government would like to impose dividend withholding tax … Continued

26 October 2016 — On 25 October, the European Commission has launched proposals on various tax subject, including the Common Consolidated Corporate Tax Base (CCCTB), the combat on hybrid mismatches and measures to improve dispute resolution regarding double taxation within the EU. We would like to inform you as follows.   Common (Consolidated) Corporate Tax Base In the past, … Continued

23 June 2016 — The EU member states have reached an agreement on the Anti-Tax Avoidance Directive (ATAD). The Directive will be adopted at a future meeting, but the outline of the ATAD has already become clear. The ATAD will provide for a minimum level of protection for the EU market and strengthen the average level of protection against … Continued

31 May 2016 — The state secretary of Finance has announced that he will issue a legislative proposal to abolish the difference in treatment between Dutch cooperatives and other companies (BVs/NVs). Currently, the cooperative is exempt from Dutch dividend withholding tax on its profit distributions, unless the situation qualifies as abuse/avoidance. BVs/NVs are normally subject to Dutch dividend withholding … Continued