Proposed exit tax in the dividend WHT Act

Update on Dutch dividend exit tax proposal. The Greenleft party now wants the proposal to apply to all companies that move to a ‘qualifying state’ because of possible state aid issues – this means no more EUR 750 million threshold. The proposal is now meant to have retroactive effect to 18 September (instead of 10 July). More significant changes to follow (see below)!


Hans van Walsem

Marie Oudemans

News overview