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Netherlands V.A.T. and other taxes













Dutch VAT




Dutch VAT Rate

The standard 2016 Dutch VAT rate is 21%.
The lower VAT rate is 6%.


Taxable activities

If services and goods are supplied in the Netherlands these activities are subject to Dutch VAT.
Certain specific activities could be exempt from VAT (e.g. advancing a loan).


VAT refund

In the Netherlands a refund of VAT can be claimed to the extent the input VAT directly relates to VAT taxable activities.
Input VAT that relates to VAT exempt activities is not recoverable.
Input VAT in relation to residual costs is recoverable on a pro rata percentage basis.


VAT invoice

A Dutch VAT invoice should contain certain information such as an invoice number, the issue date and the VAT registration number of the service / good provider and customer.

Tax return

The standard VAT reporting period in the Netherlands is 3 months.
This means that a Dutch VAT tax return needs to be filed every 3 months.
Under circumstances this reporting period may be reduced to 1 month or increased to 1 year.

Tax payment

VAT should be paid within one month after the end of a reporting period.


Dutch dividend withholding tax


Rate

The 2016 Dutch dividend withholding tax rate is 15%.
The Dutch Cooperative, which is often used as holding company, is not subject to Dutch dividend withholding tax.


Taxable distributions

Distributions by a Dutch company, e.g. BV or NV, are subject to Dutch dividend withholding tax.
The tax due should be withheld by the company paying the dividend.
Distributions by a Dutch Cooperative are not subject to Dutch withholding tax.


EU Parent Subsidiary Directive

Dividend distributions by a Dutch company to an EU company shareholder are not subject to Dutch dividend withholding tax provided the EU shareholder holds 5% or more of the shares in the Dutch company.

Tax Treaty

Dividend distributions by a Dutch company to a company resident in a country with which the Netherlands has concluded a tax treaty could be exempt from Dutch dividend withholding tax or subject to a reduced rate.
The Netherlands Tax Treaty Rates range from 0% - 15% and depend on the percentage of shares owned by the respective shareholder.


Tax return

A Dutch dividend withholding tax return should be filed within one month after the dividend distribution.

Tax payment

Dutch dividend withholding tax should be paid within one month after the dividend distribution.


Dutch real estate transfer tax


Rate

The 2016 Dutch real estate transfer tax rate is 6% with a reduced 2% for transfer of residence.

Taxable activities

The transfer of real estate situated in the Netherlands is subject to Dutch real estate transfer tax.
The tax due should be paid by the purchaser. The transfer of shares in a company of which the assets consist for 70% or more of Dutch real estate is also subject to real estate transfer tax.


Tax return

A Dutch real estate transfer tax return should be filed within one month after the transfer of the real estate.
When the legal ownership of real estate is transferred, the tax return is filed by the notary via the deed of transfer.


Tax payment

Real estate transfer tax should be paid within one month after the transfer of the real estate.
When the legal ownership of real estate is transferred, the tax is paid together with the purchase price.
(Previous 2009 update by Balthazar Netherlands Tax Consultants, www.netherlandstax.com)



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