The most significant international tax features of the Netherlands include:
- A large network of double income taxation treaties and the EU Parent-Subsidiary Directive, as well as bilateral investment protection treaties. These can reduce withholding tax rates to zero on dividends, interest and royalties paid to a Netherlands holding company.
- Significantly reduced withholding rates on dividends paid from a Netherlands holding company to its parent company. The Netherlands does not levy withholding tax on the distribution of interest and royalties.
- Exemption from Dutch corporate income tax under the participation exemption on dividends received and capital gains realized from a qualifying shareholding.
These advantages play a powerful role in creating and managing holding, financial, royalty, and real estate structures, among others.
Amicorp Netherlands offers all Amicorp Group services.
Languages spoken: Dutch, English, Russian, Turkish, Italian and Spanish.