English

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

Call me back

Contact

Agree
We use cookies to improve your experience on our website, for statistical purposes, and to give you access to our social media.
By using this website or by clicking 'agree', you agree to our use of cookies. Read more about our privacy and cookie policy.
You can also disagree.