{"id":1253,"date":"2018-02-16T10:38:35","date_gmt":"2018-02-16T09:38:35","guid":{"rendered":"https:\/\/novio.tax\/?p=1253"},"modified":"2024-05-03T10:39:14","modified_gmt":"2024-05-03T08:39:14","slug":"introduction-of-a-dividend-withholding-tax-exemption","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/news\/invoering-van-een-vrijstelling-van-dividendbelasting\/","title":{"rendered":"Invoering van een vrijstelling van dividendbelasting"},"content":{"rendered":"<article>De nieuwe wetgeving is bedoeld om het verschil tussen houdsterco\u00f6peraties en BV's\/NV's op te heffen door (i) een dividendbelastingplicht voor houdsterco\u00f6peraties in te voeren en (ii) een vrijstelling van bronbelasting voor BV's\/NV's te verlenen. Volgens de antimisbruikregels, die moeten worden getoetst bij de toepassing van de vrijstelling, mag het belang in de Nederlandse entiteit die het dividend uitkeert niet worden aangehouden met als hoofddoel de dividendbelasting in het buitenland te ontwijken. Daarnaast mag de structuur niet worden beschouwd als een kunstmatige constructie. In de praktijk betekent dit vaak dat de tussenhoudster een actieve onderneming moet drijven en moet voldoen aan de Nederlandse substance-eisen. Zie onze blogs over de vrijstelling van dividendbelasting en over substance voor onze opmerkingen over deze onderwerpen.<\/p>\n<div class=\"addthis_inline_share_toolbox no-print\"><\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>The new legislation aims to eliminate the difference between holding cooperatives and BV\u2019s\/NV\u2019s by (i) introducing a dividend withholding tax obligation for holding cooperatives and (ii) provide a withholding tax exemption for BV\u2019s\/NV\u2019s. Under the anti-abuse rules, which have to be assessed when applying the exemption, the interest in the Dutch entity distributing the dividend [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1254,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-1253","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Introduction of a dividend withholding tax exemption - 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\/news\/invoering-van-een-vrijstelling-van-dividendbelasting\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Introduction of a dividend withholding tax exemption - NovioTax\" \/>\n<meta property=\"og:description\" content=\"The new legislation aims to eliminate the difference between holding cooperatives and BV\u2019s\/NV\u2019s by (i) introducing a dividend withholding tax obligation for holding cooperatives and (ii) provide a withholding tax exemption for BV\u2019s\/NV\u2019s. 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