Advice about the Dutch participation exemption
Under the Dutch participation exemption,, dividends and capital gains in relation to qualifying subsidiaries can be received exempt from Dutch corporate income tax by a Dutch holding company. Amongst others the Dutch corporate tax act requires that the Dutch holding company does not hold the shares in the subsidiary as passive investment. But even if the shares in the subsidiary would be held as passive investment by the Dutch holding company, the Dutch participation exemption can still apply if the subject-to-tax test or the asset test is met.
“Dividends and capital gains in relation to qualifying subsidiaries can be received exempt from Dutch corporate tax.”
Would you like to find out whether the Dutch participation exemption can be of benefit for your international organization, please feel free to contact us.
Other subjects that may be of interest
- Advice on any Dutch corporate tax matter
- Advice about the Dutch holding regime
- Assistance with setting up a Dutch company
- Advice about the fiscal unity regime
- Advice about cross border mergers
- Advice about optimizing debt finance