Equities - Double Taxation Treaties concluded by Netherlands and currently in force
Note: Clearstream Banking provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Banking does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.The Dutch Tax Authorities publish a table of information, listing:
- The countries with which The Netherlands has concluded a treaty on the exemption from/refund of dividend tax;
- The percentage of the gross dividend for which an entitlement to an exemption or refund exists with respect to investment dividends; and
- The period in years within which the request for a refund must have been submitted.
This information is available at:
http://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/other_subjects/refund_or_exemption_dividend_tax/portfolio_dividend_investment_dividend/treaty_countries
Where multiple forms are prescribed, for example, IB 95 LUX or IB 92 Universal, the form to be used depends on the specifics of the claim and the claimant. For example, IB 95 LUX should still be used for reclaims if the beneficial owner holds at least 25% of the shares in the paying company. Please consult your tax advisor for further information about which tax form to use and complete.