> Dutch Holding-, Finance- and Royalty companies
This brochure is an introduction to the main tax matters regarding
Dutch Holding-, Finance-, and Royalty companies.
The Netherlands is fiscally attractive to establish an intermediary holding- ,
finance- or royalty company because of:
- the participation exemption (CIT) regarding dividend
and capital gains from qualifying subsidiaries;
- absence of capital tax as of 2006;
- absence of interest- and royalty-withholding tax;
- extensive treaty network of more than 80 tax treaties with relatively low (inbound/
outbound)
dividend- and (inbound) interest/royalty- withholding tax rates;
- special tax treaty with The Netherlands Antilles;
- advance tax ruling policy;
[download this publication - 2011 version]
> The Netherlands Antilles
A general overview of the opportunities and possibilities offered by its corporate tax legislation of The Netherlands Antilles.
[download this publication]