On 2 November 2021, the parliament of the Netherlands approved the conditional withholding tax (WHT) rate of 25% on dividends paid to low tax jurisdictions. The conditional withholding tax will apply from 1 January 2024 on dividend payments to jurisdictions with a corporate tax rate below 9% and non-cooperative jurisdictions listed by the EU. The same scope of jurisdictions applies for the conditional withholding tax on interest and royalties that effect from 1 January 2021.
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