dutch tax

dutch tax

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does anyone happen to know how UK dividends (paid from individual's 100% owned UK company) are taxed in the Netherlands on a UK domiciled individual resident in the Netherlands

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By Minnie136
09th Jul 2014 22:29

Research

I did some quick research for you and it depends if he or she is resident or non-resident in the Netherlands.  If resident the tax rate is 25% (per info for 2014) and if non-resident then non-Dutch source income is not taxable.  I would recommend obtaining bespoke advice based on the individual's own circumstances, particularly as the residence test may be different than UK (it mentions having ties with the Netherlands). Also look at whether the UK imputation credit can be credited as a dividend tax credit under Dutch law.

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