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Dutch Budget and Tax Plan for 2018 Presented

20 September 2017

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Proposed Changes

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Netherlands

On 19 September 2017, Finance Minister Jeroen Dijsselbloem presented the Dutch Budget for 2018 to Parliament. Some of the main measures of the accompanying Tax Plan for 2018 include: Expanding the dividend withholding tax obligation to qualifying interests in holding cooperatives (rights to at least 5% of the annual profit or the liquidation proceeds), if in the previous year, at least 70% of the actual activities of the cooperative consisted of the holding of participations or the direct or indirect financing of related entities (group financing); Extending the withholding exemption that applies for EU/EEA countries to also apply for third...