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VAN NOORT GASSLER & CO Dutch Member of JPA International
DUTCH TAX NEWS - MAY 2010
Dutch participation exemption regime
improved per 1 January 2010
Dutch holding company made more attractive
for real estate companies
A company which is tax resident in...
More
p 1/3
VAN NOORT GASSLER & CO Dutch Member of JPA International
DUTCH TAX NEWS - MAY 2010
Dutch participation exemption regime
improved per 1 January 2010
Dutch holding company made more attractive
for real estate companies
A company which is tax resident in the Netherlands is one of the most popular
entities to be used as a holding company - top or intermediate - in international
corporate structuring.
Main reasons for this are the substantial reduction of
withholding taxes on dividends, often even to 0%, and the full exemption from
Dutch corporate income tax on dividends and capital gains provided the Dutch
participation exemption applies.
Following a relaxation of the conditions to qualify for the Dutch participation
exemption per 1 January 2010, the possibilities to use a Dutch resident company
as a holding company have increased.
This is of special interest to companies
internationally investing in real estate.
Below, we provide a brief overview of the use of a Dutch resident c
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