Routing investments in India through the Netherlands


Further to the latest developments in relation to the protocol signed between India and Mauritius and consequent taxation of capital gains on the sale of Indian companies, the Netherlands can continue to be a preferred jurisdiction for routing investments in India due to its full participation exemption on dividends and capital gains derived from a qualifying shareholding in an Indian subsidiary, generally a shareholding of at least 5 per cent.

A double taxation treaty between India and the Netherlands is also in place which can reduce the withholding taxes on dividends paid to a Dutch holding company.

The Netherlands has a very favourable tax treatment for foreign-owned companies with no withholding taxes on interest and royalties and a full (to zero) or significantly reduced taxes on dividends.

 Harold van den Eynde

Amicorp Netherlands can assist with any queries you may have, for further information regarding pricing or required compliance documentation please contact:

Harold van den Eynde

Amicorp Netherlands B.V.
+31 20 578 8388