List of articles in category Withholding taxes
Title Published Date
Position of the Dutch tax authorities on the manner in which treaty benefits can be claimed with respect to a share buyback if, based on the capital gains article of a treaty, the levying rights are not allocated to the Netherlands 02 January 2024
Position paper of the Dutch tax authorities on the crediting of foreign withholding taxes withheld over rental payments for forklift tractors, trucks, containers and pallets 01 December 2023
A position paper of the Dutch tax authorities regarding the withholding exemption for Dutch dividend withholding tax purposes and the ‘residing there’ criterion 13 November 2023
The Dutch tax authorities published its position the definition of ultimate beneficial owner for dividend stripping purposes 12 November 2023
Position paper of a knowledge group of the Dutch tax authorities regarding the withholding of dividend withholding tax over the repayment of share premium 09 October 2023
Position paper of a knowledge group of the Dutch tax authorities regarding the withholding exemption within a fiscal unity 09 October 2023
Position paper of a knowledge group of the Dutch tax authorities on the question whether an open limited partnership can make a tax exempt repayment of capital if it has a net profit available 30 June 2023
Position paper of the Dutch tax authorities’ knowledge group on withholding taxes regarding a share buy-back against an uncertain future remuneration 21 May 2023
Position of the Dutch tax authorities on the question whether a Total Return on Equity Swap qualifies as a share buy-back for Dutch dividend withholding tax purposes? 17 May 2023
Position paper of the knowledge group of the tax authorities on withholding taxes – Position of the Dutch tax authorities if the beneficiary body is another one than the lender of the loan 16 May 2023
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