NewsCase StudiesEvents

New Tax Arrangement Between Netherlands And Curacao Looms

Also in the news...

PM secures new agreement with EU to benefit British people

UK secures new agreement with the European Union to support British businesses, back British jobs, and put more money in people’s pockets.

Get your overseas professional qualifications recognised as a refugee in the UK

Guidance on how to get your professional qualifications from overseas recognised by a UK regulatory body.

IP in China

Information to help you protect, manage and enforce your intellectual property (IP) rights in China.

IP in Indonesia

Information to help you protect, manage and enforce your intellectual property (IP) rights in Indonesia.

What is a barrier to goods

If you’re exporting goods, trade barriers can include:

New Tax Arrangement Between Netherlands And Curacao Looms

Back to News

The Dutch Lower House (2e Kamer) approved earlier this month the new bilateral rules for the avoidance of double taxation between the Netherlands and Curacao.

This new tax arrangement replaces the current tax arrangement for the Kingdom of The Netherlands.

Next step will be approval by the Upper House (1e Kamer). Provided that all formalities will be met in time, it is exepected that the new arrangement will enter into force on 1 January 2016.

For Curacao entities holding at least 10% of the shares in a Dutch subsidiary, the dividend withholding tax on dividends paid from the Netherlands to Curacao, can be reduced to 0% in certain circumstances, for example in case the Curacao company has sufficient substance on the island.

For multinationals who expect considerable dividend streams from the Netherlands, this new tax arrangement could be very interesting.

Article supplied by The TMF Group

You are not logged in!

Please login or register to ask our experts a question.

Login now or register.