Netherlands V.A.T. and Other Taxes





Netherlands dividend withholding tax

Rate

The 2022 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.

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



Netherlands 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.

Netherlands Tax return

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

Netherlands Tax payment

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

Netherlands real estate transfer tax

Rate

The 2022 Dutch real estate transfer tax rate is 8% with a reduced 2% for transfer of residence.

Netherlands 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.

Netherlands Inheritance and Gift Tax

The inheritance and gift tax is imposed when the donor is a Dutch resident, in certain cases even when the donor is a former Dutch resident/national in previous one/ten years.
The tax rate of 10%-40% depends on the closeness of relationship with the donor .



Netherlands 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.

Netherlands 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)