The Netherlands has a historic key role in international tax planning. The country offers a wide range of facilities that allow both non-resident corporate and individual clients a broad range of tax advantages. The most significant international tax features of The Netherlands include a large network of double taxation treaties which often reduce the withholding tax rates on dividends paid to Netherlands holding companies to zero. Within the European Union, the 'Parent/Subsidiary Directive' can eliminate withholding taxes on dividends and royalties transferred between resident European Union legal entities. Withholding tax on interest paid to The Netherlands are usually eliminated and withholding tax on royalties paid to The Netherlands is limited to between 0% and 5% in most cases.

For dividends paid from a Netherlands holding company to its parent company, significantly reduced withholding tax rates may also apply. Interest and royalties paid from The Netherlands are not subject to a withholding tax.

All Amicorp Group products are provided through Amicorp Netherlands. Some principal structures routed through The Netherlands include:

A Netherlands intermediate holding company holds shares in a subsidiary company located outside The Netherlands. Significant reductions in the applicable Netherlands tax on income result because no Netherlands corporate income tax is levied on dividends received or on capital gains realized from the (partial) sale of shares, given certain conditions (e.g., participation exemption qualification).

Intra-group financing (i.e., internal leveraging) can be achieved through an intermediate Netherlands finance company. This company borrows monies from internal and/or external sources for re-lending to its lower tiered group companies. Netherlands taxes on the interest received and paid with respect to the loans can frequently be reduced to nearly zero as interest paid can be deducted from interest received. Only a (small) spread is regarded as taxable income in The Netherlands.

The cross-border flow of royalties can be structured through a Netherlands royalty company. The company holding (i.e., owning) the intellectual property grants a license to use the rights (e.g., such as copyrights for movies, images and certain industrial property rights to trademarks and patents). The Netherlands Company sub-licenses these rights to other companies worldwide. Royalties paid (without withholding tax) can be deducted from royalties received, leaving only a small taxable spread in Netherlands.