{"id":1049,"date":"2020-05-25T22:05:54","date_gmt":"2020-05-25T20:05:54","guid":{"rendered":"https:\/\/novio.tax\/?p=1049"},"modified":"2024-05-01T22:07:05","modified_gmt":"2024-05-01T20:07:05","slug":"effectief-wht-tarief-op-dividenden-verlaagd-naar-5-onder-india-nederlandse-dtaa-na-afschaffing-ddt-door-india","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs\/effectief-wht-tarief-op-dividenden-verlaagd-naar-5-onder-india-nederlandse-dtaa-na-afschaffing-ddt-door-india\/","title":{"rendered":"Effectief WHT-tarief op dividenden verlaagd naar 5% onder India-Nederland DTAA na afschaffing DDT door India"},"content":{"rendered":"<article><strong>Oud systeem (v\u00f3\u00f3r 1 april 2020) - 20% belastinglek<\/strong><\/p>\n<div class=\"gradient\">\n<p>DDT werd in 1997 voor het eerst ingevoerd in India om Indiase bedrijven aan te moedigen winsten te herinvesteren voor uitbreiding en groei, en ook om de inning van belastingen op dividenden te vereenvoudigen. Onder dit systeem van dividendbelasting konden buitenlandse aandeelhouders vaak geen aanspraak maken op vermindering van dubbele belasting voor de belasting die ze in hun land van vestiging in India over het dividend betaalden, omdat DDT een indirecte belasting was die niet onder belastingverdragen viel. Daarom ontvingen buitenlandse aandeelhouders (bijvoorbeeld Nederlandse en Britse bedrijven) dividenden van Indiase bedrijven na aftrek van ongeveer 20% DDT (15% plus toeslag en cess). De DDT kwam bovenop de belasting die Indiase bedrijven over hun winst betaalden (CIT) en was meestal niet verrekenbaar aan de ontvangende bedrijven. Daarom verlaagde de DDT het rendement op investeringen van buitenlandse bedrijven aanzienlijk.<\/p>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>Een van de belangrijkste kenmerken van de Indiase Uniebegroting voor 2020, die op 1 februari 2020 door de minister van Financi\u00ebn werd gepresenteerd, was de afschaffing van de zeer impopulaire Dividend Distributie Belasting (\"DDT\") met ingang van 1 april 2020 en een terugkeer naar het \"op aandeelhouders gebaseerde belastingstelsel\" voor dividenden. De manoeuvre maakt deel uit van het beleidspakket dat India moet positioneren als een aantrekkelijke investeringsbestemming voor buitenlandse investeerders.<\/p>","protected":false},"author":1,"featured_media":1050,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Effective WHT rate on dividends reduced to 5% under India-Netherlands DTAA after India abolishes DDT - NovioTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novio.tax\/nl\/blogs\/effectief-wht-tarief-op-dividenden-verlaagd-naar-5-onder-india-nederlandse-dtaa-na-afschaffing-ddt-door-india\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Effective WHT rate on dividends reduced to 5% under India-Netherlands DTAA after India abolishes DDT - NovioTax\" \/>\n<meta property=\"og:description\" content=\"One of the key features of India\u2019s Union Budget for 2020, presented by the Finance Minister on 1 February 2020, was the elimination of the intensely unpopular Dividend Distribution Tax (\u201cDDT\u201d) with effect 1 April 2020 and a return to the &quot;shareholder based taxation system&quot; for dividends. 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