5 October 2021
On 30 September 2021, the Dutch House of Representatives (lower house of parliament) approved bill 35779 for the introduction of a conditional withholding tax (25%) on dividends paid to low tax jurisdictions. The conditional withholding tax is to apply from 1 January 2024 on dividend payments to jurisdictions with a corporate tax rate below 9% and jurisdictions listed by the EU as non-cooperative, which is the same scope of jurisdictions for the conditional withholding tax on interest and royalties that applies from 1 January 2021. The bill now goes to the Senate (upper house) for final approval.
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