11/July/2020
Proposed exit tax in the dividend WHT Act
An opposition member of Dutch parliament proposed a bill to introduce an exit tax and step-up into the Dutch dividend withholding tax. The exit tax would apply to migrations, mergers etc., but only to a limited number of states that do not have a comparable withholding tax (most notably: the UK). A €750m group revenue threshold applies. Existing withholding tax exemptions and treaty protection remain available.
It is unclear whether the bill will be backed by a majority in parliament.
