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Withholding tax

Withholding tax

August 2015

Withholding tax on distributions to company in Curacao is not contrary to European law

As written in the new BNC, Netherlands currently holds currently 8.33% dividend on a distribution of a Dutch company to its shareholder (parent company), which is located in Curacao.

The European Court of Justice has recently bent over whether the charge is or is not contrary to European law. If the parent company would be based in the Netherlands, would be on the dividend payment, after all, no dividends have to be deducted.

The interested party in this procedure is therefore in his situation also entitled to such exemption, relying on EU law. The Advocate-General has previously ruled that the Dutch legislation is in breach of EU law, but the Court does not agree. The (former) Netherlands Antilles serve as a so-called “Land and territory Overseas” (OCT), in which the freedoms of EU law apply only if they have been explicitly defined. However, there is no question in this case. The European Court has also examined to what extent there was freedom, which apply specifically to such an OCT. According to the European Court of Justice can exist in such a situation is a restriction on movement of capital, provided that such infringement can be justified. Such right-manufacture can happen if the objective is to combat tax evasion in a proportionate manner.

Source: European Court of Justice June 5, 2014

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