INTERNATIONAL TAX PLAZA - 3 standpunten van de Kennisgroep dividendbelasting en bronbelasting gepubliceerd

Details: Published: 03 October 2023

Op 3 oktober 2023 zijn op de website van de belastingdienst vooralsnog 3 standpunten gepubliceerd van de Kennisgroep dividendbelasting en bronbelasting.

Het betreft standpunten in de volgende 3 onderwerpen:

De gevolgen voor het gestorte kapitaal bij een inkoop van aandelen tegen een lagere prijs dan het gemiddeld gestorte kapitaal;
De inhoudingsvrijstelling binnen de fiscale eenheid als een moedermaatschappij van een fiscale eenheid dividend uitkeert op aandelen die in het bezit zijn van een van haar gevoegde dochtermaatschappijen; en
Inhouding van dividendbelasting bij terugbetaling van agio zonder de agioreserve eerst om te zetten in nominaal aandelenkapitaal.

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