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Notification requirement DWT exemption
Jan. 25, 2018

Indirect Tax EMEA

As a result of the broadened exemption in the Dutch Dividend Withholding Tax Act (“DWT Act”) the tax authorities should be notified in case an exemption is applied. This is a new requirement as of January 1, 2018. Missing a notification can result in penalties being due.  

Effective per January 1, 2018, the exemption is applicable to qualifying dividends paid to residents (for tax treaty purposes) in a EU or EEA member state or in a state with which the Netherlands has concluded a tax treaty including a dividend provision. The DWT exemption is subject to anti-abuse regulations, which are based on the GAAR in the EU  Parent-Subsidiary Directive.  

Read the full publication here.