Equities – rates, eligibility, availability of relief etc. – Netherlands
Withholding tax
| Standard rate of withholding tax: | 15% | Holding requirements / restrictions: | No |
Eligible beneficial owners are, upon submission of the required certification, entitled to a standard refund depending on their status.
Availability of relief
Click on the image for a larger view of the diagram showing the availability of relief at source and/or reclaim of withholding tax on income from Dutch equities.
| Eligible beneficial owners | Relief at source | Quick refund | Standard refund |
Residents of Double Taxation Treaty (DTT) countries | Noa | Noa | Temporarily suspended |
EU tax-exempt entities | No | No | Temporarily suspended |
a. RAS/QR are offered on a "best efforts" basis.