On 4 December 2020, the Netherlands published in the Official Gazette the Decree of 26 November 2020 from the State Secretary of Finance, which provides the possibility for non-resident entities to request a refund of dividend withholding tax and gambling tax withheld in certain cases. The possibility of a refund is being provided due to the potential incompatibility of current Dutch law with EU law based on the so-called Sofina judgment from the Court of Justice of the European Union (CJEU…