Dutch dividend withholding tax infringement free capital movement

Last Thursday (January 16 th , 2014) Advocate General Jääskinen of the ECJ announced that the Dutch dividend withholding tax in relation to the Netherlands Antilles is an infringement on the right to free capital movement.

Last Thursday (January 16 th , 2014) Advocate General Jääskinen of the ECJ announced that the Dutch dividend withholding tax in relation to the Netherlands Antilles is an infringement on the right to free capital movement. If the ECJ confirms this decision, then there would be a Dutch dividend withholding tax exit from the Netherlands to the Netherlands Antilles. I think this is a significant beneficial impact on doing business in the Netherlands. For the Advocate General Jääskinen’s opinion please see: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:62012CC0024:EN:HTML#Footref1  This development will be included in my next Dutch tax treaty update. Please find here the link to the  Dutch tax treaty update 2013q4 version .

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