On 19 September 2017, Finance Minister Jeroen Dijsselbloem presented the Dutch Budget for 2018 to Parliament. Some of the main measures of the accompanying Tax Plan for 2018 include:
- Expanding the dividend withholding tax obligation to qualifying interests in holding cooperatives (rights to at least 5% of the annual profit or the liquidation proceeds), if in the previous year, at least 70% of the actual activities of the cooperative consisted of the holding of participations or the direct o…