On 3 February 2015, new Dutch regulations were issued concerning withholding tax certificates for obtaining a reduction or exemption of Dutch dividend withholding tax provided for in an applicable tax treaty.
The main change is a four-year limit on the validity of both new and existing certificates. For already approved certificates, the period of validity begins 4 February 2014. In addition, new applications must now be submitted to the Arnhem office of the Dutch Tax and Customs Administra…