On 10 September 2015, the Dutch lower house of parliament approved for ratification the pending income, inheritance and gift tax arrangement with Curaçao. Once in force and effective, the arrangement will replace the 1964 tax arrangement for the Kingdom of the Netherlands in respect of Curaçao and the Netherlands.
Withholding Tax Rates
- Dividends - 0% if the beneficial owner is a company directly holding at least 10% of the paying company's capital subject to certain conditions; otherwise 1…