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The Netherlands move to a new withholding tax on interest and royalties from 2021 and dividend from 2024

(Source)

“this additional withholding tax represents another major step in our fight against tax avoidance, as financial flows channelled from or through the Netherlands to another country where they are not or not sufficiently taxed, will soon no longer go untaxed.”

The measure will apply to financial flows to countries with a corporate tax rate of under 9% and to countries on the EU blacklist, even if the Netherlands has a tax treaty with them.

The EU list of non-cooperative jurisdictions for tax purposes

As of 27 February 2020 (date of publication in the Official Journal), the EU list is composed of:

  • American Samoa
  • Cayman Islands
  • Fiji
  • Guam
  • Oman
  • Palau
  • Panama
  • Samoa
  • Trinidad and Tobago
  • US Virgin Islands
  • Vanuatu
  • Seychelles

 

DIVIDEND TAX in EUROPE

and the smart corporate tax system in Malta with Full Imputation

DIVIDEND TAX in EUROPE and the smart corporate tax system in Malta with Full Imputation

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