On 9 June 2023, the Dutch Advocate General published two conclusions regarding recent Higher Court cases involving the Dutch dividend withholding tax exemption. The Higher Court had denied the application of the exemption based on the anti-abuse provision. In both cases, the structures were deemed abusive for Dutch dividend withholding tax purposes. If the Supreme Court follows this advice, it could have an impact on existing structures where foreign companies hold Dutch investments.
Taxand Netherlands, analyses this conclusion in more detail and offers recommendations to review existing structures with foreign companies holding Dutch investments.
Read the full newsletter here.
<< Back to News