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Advocate-general opinions on the application of the Dutch dividend withholding tax exemption in 2 Belgian holding company cases

On June 9, 2023, Advocate-General Wattel (hereafter referred to as A-G) issued two opinions in cases concerning the application of the dividend withholding tax (DWT) exemption regarding dividend distributions to Belgian personal holding companies (we also refer to our Newsflash of 15 July 2022 with respect to one of those cases). The Amsterdam Court of Appeal previously ruled that the DWT exemption did not apply in both cases because of the anti-abuse provision. The A-G now advises the Dutch Supreme Court to follow this judgment and deny the applicability of the DWT exemption.


Interested? Please check our newsflash on the two opinions in English or Dutch.

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