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Dutch Tax Services | New dividend withholding tax notification

Please do not forget to file a notification form with the Dutch tax authorities in case of declaring a dividend by a Dutch company to a foreign recipient when no Dutch dividend withholding tax is levied because of the exemption to qualifying recipients registered in countries the Netherlands has a tax treaty in place. This requirements was introduced as per 1 January 2018 together with the introduction of the new Dutch dividend withholding tax exemption. The notification should be filed within a month after declaring the dividend and this requirement is also applicable to holding cooperatives.