The Netherlands has published the Law of 4 November 2021 in the Official Gazette, which provides for the introduction of a conditional withholding tax (25% - top corporate tax rate) on dividends paid to low tax jurisdictions. The law amends the Withholding Tax Act 2021, which was approved in 2019 for the conditional withholding tax on interest and royalties that applies from 1 January 2021. The amendments include the necessary provisions to bring dividends within the scope of the conditional…