Aflevering Ey Time For Tax: The New Reality In 2021: Withholding Tax In The Netherlands

The answer to the question 'Is there any withholding tax in the Netherlands on interest and royalties?' was always a firm 'NO'. But the world is changing rapidly and as of January 1st 2021 the Netherlands will be levying withholding tax on interest and royalties paid to associated enterprises that are resident for tax purposes in a so-called low-tax jurisdiction or non-cooperative jurisdiction. But what are the consequences? Linda Herms, together with Reinout Kok (EY Partner International Tax and Transaction Services) wil be answering that question and more in this new episode of Time for Tax