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A consulting company asks whether dividends from entity D, held indirectly through Dutch holding companies, are entitled to the exemption. The DGT responds that they are, provided that the requirements regarding participation and residence are met.
Question raised 1. Whether dividends distributed by entity D during the 2015 tax period and subsequent years that reach entity A will be entitled to the application of the exemption regime.
For dividends from an indirectly held entity to be exempt, a participation percentage of at least 5% or an acquisition value exceeding 20 million euros must be met, with a minimum holding period of one year. If the directly held entity is a 'holding company' (more than 70% of income from participations), a 5% participation and one year of seniority are required, without applying the 20 million euro threshold. Furthermore, the held entity must not be resident in a tax haven.
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