Aktuelles
April 7, 2020: Dutch Higher Court Arnhem - Leeuwarden allows the bank account holder to benefit from the Dutch voluntary disclosure scheme. The Court concluded that the tax inspector wouldn't find out about the account held at the UBS-bank, other that via the disclosure by the account holder. Source: court decision
May 29, 2020: The Dutch Cabinet plans to introduce a new withholding tax on dividend flowing to tax havens from 2024. This is considered to be another major step in the fight against tax avoidance. The new withholding tax is additional to the withholding tax on interest and royalties from 2021. Source: news release
June 3, 2020: The Netherlands has concluded a tax treaty with Liechtenstein. This convention contains agreements that must prevent citizens or companies from paying double taxation on the one hand and tax avoidance on the other. Source: news release
August 11, 2020. On February 21, 2017 the Dutch Tax Authorities (DTA) requested the The Federal Tax Administration in Switzerland (FTA) to transfer specific bank information about (former) UBS clients with a residence in the Netherlands. The group request was based on lists issued by the UBS in 2006 and 2008 which were handed over to the DTA by the German Tax Authorities. The lists contained coded information about presumed Dutch residents with a (presumed) bank account at UBS Switzerland. The DTA requested information about the identity of the beneficial owners and wealth statement for the period March 1, 2010 up to December 31, 2015. On August 11, 2020 the FTA issued a final decree allowing the transfer of the requested information. The decree can be appealed by the concerned persons within 30 days of the present decree.
May 29, 2020: The Dutch Cabinet plans to introduce a new withholding tax on dividend flowing to tax havens from 2024. This is considered to be another major step in the fight against tax avoidance. The new withholding tax is additional to the withholding tax on interest and royalties from 2021. Source: news release
June 3, 2020: The Netherlands has concluded a tax treaty with Liechtenstein. This convention contains agreements that must prevent citizens or companies from paying double taxation on the one hand and tax avoidance on the other. Source: news release
August 11, 2020. On February 21, 2017 the Dutch Tax Authorities (DTA) requested the The Federal Tax Administration in Switzerland (FTA) to transfer specific bank information about (former) UBS clients with a residence in the Netherlands. The group request was based on lists issued by the UBS in 2006 and 2008 which were handed over to the DTA by the German Tax Authorities. The lists contained coded information about presumed Dutch residents with a (presumed) bank account at UBS Switzerland. The DTA requested information about the identity of the beneficial owners and wealth statement for the period March 1, 2010 up to December 31, 2015. On August 11, 2020 the FTA issued a final decree allowing the transfer of the requested information. The decree can be appealed by the concerned persons within 30 days of the present decree.
decree FTA August 11, 2020.pdf
January 1, 2021: Introduction of the Withholding Tax Act 2021 in the Netherlands. Under conditions the Netherlands will impose withholding tax on royalty and interest payments to low taxed foreign entities. Source: Wet bronbelasting 2021
