Netherlands: Limit lifted on number of tax reclaim filings for Dutch and EU tax-exempt entities

Effective

immediately

the Dutch Ministry of Finance has issued a decree whereby the limitation on the number of times that Dutch and EU tax-exempt entities can file tax reclaims is lifted.

Background

According to the Dutch Dividend Tax Act, article 10, the number of reclaims that could be filed by Dutch and EU tax-exempt entities was limited to four in the calendar year of a dividend payment, with one further single filing authorised within the following three years.

Impact on customers

The limitation of four filings in the year of the dividend payment has now been cancelled. An unlimited number of filings can now be made with the Dutch Tax Authorities during the year of the dividend payment.

The limitation of one further filing in the following three years has also been cancelled

Tax reclaims can now be filed without limitations until the end of the legal five-year period.

Further information

For further information, please contact the Clearstream Banking¹ Tax Help Desk on:

or Clearstream Banking Customer Service or your Relationship Officer.

1. Clearstream Banking refers collectively to Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in the Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500 (CBF) and Clearstream Banking, société anonyme, registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Register of Commerce and Companies under number B-9248 (CBL).