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Is a company eligible for a Dutch residency certificate if the Dutch substance requirements are not full-filled?

Yes. Based on DCTA, a company incorporated under DCC is generally considered subject to Dutch corporate income tax for its world-wide profits (Article 2 paragraph 1 and 4 DCITA). Not meeting the substance requirements, should not result in a denial of a Dutch residency certificate.

Is a company eligible for a Dutch residency certificate if the Dutch substance requirements are not full-filled? - Duijn's Tax Solutions Contact us

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