After 6 months of negotiations, the incoming Dutch government finally announced its plans for the years to come. Please note these ideas are still in the planning phase but they give a good idea of how Dutch laws will be amended. Regarding the Dutch dividend withholding tax there are already changes coming up per January 1, 2018. See separate flash.
The incoming Dutch Government plans to fully scrap the 15 percent withholding tax on dividends, a move intended primarily to attract foreign businesses. On the other hand the idea is to introduce a low withholding tax on interest and royalties if paid to low tax jurisdictions.
The new government also announced to cut the corporate tax rate to 21 percent from 25 percent. It also plans to reduce the tax break for expat known as the 30% ruling. The idea is that international workers will only be able to benefit from the advantages for 5 years, rather than 8 as at present.
Loss carry forward for companies will be cut back to 6 years instead of 9.
If you want to be kept updated on these plans, please contact Corney Versteden in the Netherlands