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The Netherlands Consulting on Designation of Jurisdictions as Low-Taxed for CFC Rules and Future Conditional Tax on Dividends, Interest, and Royalties

|Proposed Changes|Netherlands
Netherlands

On 25 September 2018, the Dutch Ministry of Finance announced the launch of a public consultation on the list of jurisdictions that will be designated as low-taxed in relation to the proposed controlled foreign company (CFC) rules include as part of the 2019 tax plan, as well as the introduction of a conditional tax on dividends (from 1 January 2020) and on interest and royalties (from 1 January 2021), which will be equal to the standard corporate tax rate when paid to low-taxed jurisdictio…

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