An opportunity for investors living abroad

Claiming dividend tax

Foreign investors can already claim a part of the paid dividend tax now. The state secretary announced in a decision that this legislative change can already be applied in 2016 and that it isn’t necessary to wait until 1 January 2017.

Setting off dividend tax against income tax

Recently the Court of Justice stipulated that the Dutch legislation is in conflict with European legislation when dividends are paid to investors living abroad. After all, investors living in the Netherlands can set off the dividend tax against the payable income tax, while investors living abroad do not have this possibility.

In response to this the legislator announced a legislative change as from 1 January 2017. However, it is a condition that the dividend tax can not be set off against the dividend tax that is levied abroad on account of a treaty to prevent double tax.

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