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Updated EU blacklist does not have immediate effect on Dutch rules
While the Dutch Minister of Finance has published an update of the list of low tax jurisdictions by the end of last year, the EU Finance Ministers have published an update of the EU list of non-cooperative tax jurisdictions as well on 18 February 2020. Cayman Islands, Palau and Seychelles were moved from the grey list to the black list and Panama was added to the black list. Currently the EU blacklist consists of American Samoa, Fiji, Guam, Samoa, Oman, Trinidad and Tobago, Vanuatu, US Virgin Islands, Panama, Cayman Islands, Palau and Seychelles.
Further developments in Dutch dividend withholding tax procedures
On 30 January 2020, the European Court of Justice (“ECJ”) issued a ruling on a refund request for Dutch dividend withholding tax which was filed by a German investment fund (Köln-Aktienfonds Deka). The ruling is an important development as regards the comparability of foreign investment funds with Dutch fiscal investment institutions, and especially in relation to the shareholders requirement and the requirement to re-distribute the fund’s net-annual earnings within 8 months after year-end to its shareholders / participants (“re-distribution requirement”). We have previously informed you on the conclusion of the Advocate-General Pitruzzella (“AG”).
Multilateral Instrument (MLI) applicable to several Dutch double tax treaties
As of January 1, 2020, the Multilateral Instrument (hereinafter: MLI) is applicable to several Dutch double tax treaties. On December 9, 2019 the Dutch State Secretary of Finance published a new decree to provide Dutch tax payers more insight on his point of view regarding the effects of the MLI.
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