Skip to content
Back to index
V0187-26 30 January 2026 · SG de Fiscalidad Internacional Analysis pending
IRNR · dividendos

Dividends paid to a Netherlands company may be taxed at the reduced rate under the Convention or be exempt

The DGT states that under the Double Taxation Convention, the maximum withholding rate is 10% if participation requirements are met, or 15% otherwise, unless exempted by the Parent-Subsidiary Directive.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

View on PETETE (Hacienda) →

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact