Netherlands Gazettes Decision Clarifying Withholding Tax Rules for PEs (Corrected)

The Dutch Official Gazette Oct. 19 published Decision No. 2021-14557, clarifying dividend withholding tax rules for permanent establishments (PE). The decision includes a new measure explaining that a taxable refund does not reduce the amount of recognized paid-up capital. The decision also updates the exisiting decree explaining: 1) principles for the allocation of shares to a PE; 2) an outline of dividend stripping rules; 3) rules on the repurchase of shares of listed funds; and 4) the consequences of late settlements and long and short transactions. The decision enters into force Oct. 20. [Netherlands, Government Legal Database, 10/19/21]

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