On 22 October 2012, the State Secretary of Finance presented to the parliament a Bill which amends the proposed reforms contained in the Bill on other fiscal measures. Details of the proposed amendments, which apply from 1 January 2013, are summarized below. Dividend withholding tax reduction (afdrachtvermindering) for investment funds (a) Current reduction Currently, investment funds can claim a reduction for the withholding tax they have to withhold on distributed dividends. This reduction is equal to the amount of the domestic and foreign withholding tax they paid on dividends received and the foreign withholding tax they paid on interest received....