Dividend withholding tax, free movement of capital and supreme courts: shall I move to Amsterdam?


By Antonio Barba, Cuatrecasas
By Antonio Barba, Cuatrecasas

By Antonio Barba.

I am sure you are all aware that recently the Dutch Supreme Court referred to the EUCJ two preliminary rulings on whether foreign investment funds should benefit from the same dividend withholding tax exemptions available for domestic funds (FBIs) and the specific features to check when comparing both.

It is true that it has taken years for the Dutch court to change its traditional view that Dutch funds were incomparable, but it is always better late than never.

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