On 12 December 2017, an appeal decision by Court The Hague was published regarding non-resident taxation of a dividend distribution from a Dutch company to a company migrated to Luxembourg. The company migrated to Luxembourg was held by an individual. Where the lower court decided in favor of the taxpayer, the Court The Hague decided the other way around. The Dutch Tax Authorities actively use this case in relevant discussions.
The case, one of the first dealing with art. 17(3)b Corporation Income Tax Act, illustrates the mechanisms around this area of the Dutch non-residential taxation provisions, which were introduced two/three years ago. It is our understanding that the Dutch Tax Authorities actively use this case to enquiry into similar situations.
Patrick T.F. Schrievers is a tax lawyer and member of the
Please feel free to exchange ideas with us on your tax position and/or that of your company.
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