TaxAble

experts in tax

  • Business Tax
    • Type of business taxes
      • Income tax
        • Corporate income tax rates 2019
        • Corporate income tax rates 2020
        • Corporate income tax rates 2021
      • Wage tax / premiums
      • Value Added Tax (VAT)
      • Dividend withholding tax
      • More business taxes
    • Tax planning
    • Compliance services
    • Tax calculator
  • Personal Tax
    • Personal income tax rates
      • Personal income tax rates 2021
      • Personal income tax rates 2020
      • Personal income tax rates 2019
    • Type of personal taxes
      • Personal income tax
      • Inheritance and Gift tax
    • Personal income tax return
    • 30% ruling
    • Expat tax
  • One Stop Shop
    • Setting up a Dutch company
    • Tax compliance & Accountancy services
    • Partners & Network
  • News
    • News on Business Tax
    • News on expat tax
    • News on personal tax
    • News on the 30% ruling
    • Other tax news
  • About Us
    • Testimonials
    • Background
    • Associations
    • Terms & Conditions TaxAble
  • Contact
  • Nederlands
  • English
You are here: Home / Archives for Dutch tax source interest royalties

Dutch withholding tax on interest and royalties 2021

January 11, 2021 by Jan-Hein

As per January 1st 2021, a Dutch withholding tax on interest and royalties is introduced. As a result, interest and royalties paid by a Dutch withholding agent established in the Netherlands, to an affiliated entity established in a low-tax jurisdiction or in a normal jurisdiction where there is an abusive situation, will be taxed in the Netherlands.

A state is considered a low-tax jurisdiction if it applies a statutory rate of less than 9% for profit tax or if it is included in an EU list of non-cooperative jurisdictions for tax purposes in that period.

An abuse situation exists when an entity is entitled to the benefits for the primary purpose of avoiding the imposition of tax and there is an artificial arrangement or a set of transactions that can be considered artificial.

The withholding tax rate corresponds to the highest percentage in corporate tax: 25%.

The taxpayer is the beneficiary and the tax is levied on the benefits in the form of interest and royalties. The tax is levied by deduction from the benefits. The Dutch withholding agent withholds the tax at the time when the benefits are received.

Filed Under: News on Business Tax Tagged With: Dutch tax source interest royalties

  • Please type in letters
  • This field is for validation purposes and should be left unchanged.

Recent posts

  • Changes in Dutch tax 2024 for companies and individuals
  • Article 23 VAT permit for a cash flow advantage with import
  • Developments in the Excessive Borrowing from your own BV
  • Deposit annual accounts with Dutch Chamber of Commerce
  • Make use of the One Stop Shop to avoid having to register VAT per country

Search

News categories

  • All Articles
    • News on Business Tax
    • News on expat tax
    • News on personal tax
    • News on the 30% ruling
    • Other tax news

Copyright © 2025 TaxAble :: experts in tax

© Taxable 2017 –2025 - Privacy statement

  • Nederlands
  • English