The Netherlands regulations applicable to the Netherlands-US tax treaty of 18 December 1992, as amended, were published in the Official Gazette on 5 November 2007 (Regulation of 22 October 2007, No. CPP2007/1566M). The regulations deal with the formalities that US companies, exempt pension funds and exempt organizations must observe to obtain a reduction or refund of Netherlands dividend withholding tax on portfolio dividends.
A claim for a refund must be made within 3 y…