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 does not levy withholding tax on royalties or interest. Furthermore, branch profits and fees are exempt. The Netherlands has often engaged in the conclusion of tax treaties, which limit the withholding tax on dividend due to tax authorities.
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 this subject.