Does the Netherlands have withholding taxes?

The most significant Dutch withholding taxes are Dutch dividend withholding tax and Dutch wage withholding tax. The Dutch dividend withholding tax rate is 15%. The Netherlands do not levy Dutch royalty withholding tax or Dutch interest withholding tax. Furthermore, they neither levy withholding taxes on branch profits and fees. Typically the Netherlands has engaged in the conclusion of tax treaties, which mitigate the Dutch dividend withholding tax due.

At the moment, maintaining dividend withholding tax is under discussion. By abolishing the dividend withholding tax, the current government hopes to obtain a more competitive role as a residence country for multinationals and international entrepreneurs. For further information, you can read our blog elaborating on the subject.