On 23 October 2020, the Dutch Supreme Court issued a decision concerning the eligibility of a German investment fund to claim a refund of Dutch dividend withholding tax.
The case involves a contractual investment fund established in Germany that complies with the requirements of EU Directive 2009/65/EC on Undertakings for Collective Investment in Transferable Securities (UCITS). During the period 2002 to 2008, the German UCITS received dividends from Dutch companies, which were subject to wi…