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Netherlands Tax News

It has been reported that on 1 December 2005, the State Secretary of Finance of the Netherlands and the Minister of Finance of the Netherlands Antilles signed an agreement to amend the dividend withholding tax rates under the Tax Regulation for the Kingdom (TRK).

1 January 2006
More details have become available with respect to the new Netherlands-South Africa tax treaty and protocol on income and capital of 10 October 2005.

6 December 2005
The Netherlands Ministry of Foreign Affairs has stated in a press release that the Netherlands and South Africa signed a new income and capital tax treaty on 10 October 2005. Once in force, the new treaty will replace the current Netherlands-South Africa income tax treaty of 15 March 1971. The intention of the new treaty is to bring matters into line with the fiscal developments in both states. The text of the new treaty is not yet available, but the press release indicates the details summarized below regarding the new treaty.

9 November 2005
Further tax agreement between Isle of Man and the Netherlands signed and commitment to a comprehensive tax treaty made

9 November 2005
German Federal Tax Court reverses its case law denying refund of dividend withholding tax to interposed Netherlands holding companies

9 November 2005
Netherlands dividend withholding tax on distributions to Luxembourg minority shareholder incompatible with EU law

9 November 2005
Exemption method to avoid double taxation of employment income determination of denominator in apportionment formula

16 October 2005
The South African Ministry of Finance announced that a new tax treaty between South Africa and the Netherlands will be signed on 10 October 2005. Once signed and in force, the new treaty will generally replace the South-Africa income tax treaty signed on 15 March 1971. Further details of the treaty will be reported subsequently.

16 October 2005
The Protocol of 7 April 2004 to the France-Netherlands tax treaty, signed on 16 March 1973, entered into force on 24 July 2005. France notified the entry into force of the treaty by way of Decree 2005-1077 of 23 August 2005, published in Official Journal No. 203 of 1 September 2005. The treaty will generally apply retroactively to tax years or periods starting on or after 1 April 2004. The Protocol provides that the Netherlands maintains taxing rights with respect to KLM (Royal Dutch Airlines) after merger with Air France

16 October 2005
The general corporate income tax rate will be reduced to 29.6% in 2006 and 29.1% in 2007 (2005: 31.5%). In addition, the tax rate on profits up to EUR 22,689 will be reduced to 25.5% in 2006 and 24.5% in 2007 (2005: 27%).

16 October 2005
The Netherlands State Secretary for Finance published Decree IFZ2005/546M on 6 July 2006 concerning the application of the 1992 income tax treaty between The Netherlands-United States to hybrid entities.

3 August 2005
The Indonesian Director General of Taxation on 1 June 2005 issued Circular Letter SE-17/PJ.2005 establishing under the 2002 Indonesia-Netherlands tax treaty on income a withholding tax of 10% on interest paid to Netherlands residents.

3 August 2005
The Dutch Upper House approved the proposal to reduce the corporate income tax rate from 34.5% to 31.5% on 14 December 2004. The corporate income tax rate on profits up to EUR 22,689 has been reduced from 29% to 27%. The reduced rates apply from 1 January 2005.

19 January 2005
The protocol of 8 March 2004 to the 1992 income tax treaty between the United States and the Netherlands entered into force on 28 December 2004. The protocol will generally be effective for taxable periods beginning on or after 1 January 2005, and the provisions of the protocol relating to withholding taxes will be effective for amounts paid or credited on or after 1 February 2005. Persons that were entitled to greater benefits under the US-Netherlands treaty before it was modified by the protocol of 8 March 2004 may elect for the application of the old provisions for a period of 12 months from the date on which the protocol provisions became effective.

19 January 2005
The protocol has been ratified by both states but has not yet entered into force. However, it is expected that the exchange of ratification instruments will take place timely as a result of which the protocol will be effective as from 1 January 2005.

7 September 2004
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