On 3 February 2015, new Dutch regulations were issued concerning withholding tax certificates for obtaining a reduction or exemption of Dutch dividend withholding tax provided for in an applicable tax treaty. The main change is a four-year limit on the validity of both new and existing certificates. For already approved certificates, the period of validity begins 4 February 2014. In addition, new applications must now be submitted to the Arnhem office of the Dutch Tax and Customs Administration, instead of the local tax office where the taxpayer is registered.