Netherlands

Corporate - Withholding taxes

Dividends from Dutch corporations are generally subject to a 15 per cent Dutch dividend withholding tax. In general, this does not apply to the Dutch cooperative (i.e. ‘co-op’) in a business-driven structure, a widely used vehicle for holding and financing activities, although anti-abuse rules are applicable.

As of 1 January 2021, the Netherlands applies a withholding tax (WHT) on interest and royalty payments. This tax is only levied on interest and royalty payments to affiliated companies in designated low-tax jurisdictions and in certain situations. 

The table below set out the rates of WHT applicable to the most common payments of dividends under Dutch domestic law where such a liability arises and the reduced rates that may be available under an applicable tax treaty. For interest and royalty payments, we included the levies under the relevant treaty but keep in mind that the tax is conditional and may not be applicable in your specific situation.

Please refer to specific treaties to ensure the values are up-to-date and ensure you have considered the potential impact of the Multilateral Instrument (MLI). The MLI may have effect in relation to the Netherlands from 1 January 2020 onwards. The MLI will have a fundamental impact on how taxpayers access any tax treaty that both contracting states have opted to be covered by the MLI, subject to the options and reservations both have made in relation to a range of matters (including the date on which it will take effect for particular taxes).

Domestic corporations are required to withhold taxes as follows:

Recipient

Dividend WHT in % (Footnotes between brackets)

Interest WHT in % (Footnotes between brackets)

Royalty WHT in % (Footnotes between brackets)

Resident corporations

0/15`(1)

0/25

0/25

Resident individuals

15

-

-

Non-treaty situations

15

0/25

0/25

Treaty:

 

 

 

Albania

0/5/15 (30)

5/10 (55)

10

Algeria

5/15 (5, 48)

0/8 (56,57,58)

5/15

Argentina

10/15 (2)

0/12 (56,57,59,60)

3/5/10

Armenia

0/5/15 (3)

0/5 (58, 61, 62)

5

Aruba

5/7.5/8.3/15 (5, 21, 40)

10 (40)

0 (40)

Australia

15 (5)

10

10

Austria

0 (6) or 5/15 (7)

0 (63)

0/10

Azerbaijan

5/10 (38)

0/10

(57, 58)

5/10 (84)

Bahrain

0/10 (8)

0

0

Bangladesh

10/15 (8)

0/10 (57, 58)

10

Barbados

0/15 (42)

0/5 (57)

5

Belarus

0 (9) / 5 (2) / 15

0/5 (57, 58)

3/5/10 (84)

Belgium

0 (6) or 5/15 (5, 8)

0/10 (63)

0

Bermuda

15

No limit in treaty

No Limit in treaty

Bosnia Herzegovina

5/15 (2, 4)

0

10

Brazil

15 (5)

0/10/15 (57, 64)

15/25

Bulgaria

0 (6) or 5/15 (2)

0

0/5 (63)

Canada

5/15 (10)

0/10 (57,65)

0/10 (85)

Caribbean Netherlands (Bonaire, Saint Eustatius, and Saba)

0/15 (41, 49)

No limit in treaty

No limit in treaty

China, People's Republic of

5/10 (2, 11)

0/10 (66)

10

Croatia

0/15 (6, 8)

0  

0

Curaçao

0/15 (5, 46)

0 (40)

0 (40)

Czech Republic

0 (6) or 0/10 (2, 50)

0

0/5 (63)

Denmark

0 (6) or 0/15 (8)

0

0

Egypt

0/15 (2)

0/12 (57)

12

Estonia

0 (6) or 5/15 (2)

0/10 (57, 58)

5/10

Ethiopia

5/15 (45)

0/10 (57)

5

Finland

0 (6) or 0/15 (37)

0

0

France

0 (6) or 5/15 (2)

0/10 (56, 58, 63) 

0

Georgia

0/5/15 (31)

0

0

Germany

0 (6) or 5/15 (12)

0

Ghana

5/10 (8)

0/8 (57) 

8

Greece

0 (6) or 5/15 (2)

0/8/10 (63, 68)

0/5/7 (63, 84)

Hong Kong

0/10 (42)

3

Hungary

0 (6) or 5/15 (2)

0

Iceland

0/15 (8)

0

0

India

10/15 (5, 32)

0/10/15 (57, 70)

20

Indonesia

5/10/15 (2, 51)

0/10 (57)

10

Iraq

0/15 (5, 52, 54)

0/5 (56, 57)

7.5

Ireland, Republic of

0 (6) or 0/15 (13)(47)

0

0

Israel

5/15 (2, 5)

10/15 (71)

5/10 (69)

Italy

0 (6) or 5/10/15 (14)

0/10 (57, 63)

0/5 (63)

Japan

0/5/10 (15)

0/10 (56, 57, 73) 

0

Jordan

5/15 (8)

0/5 (57)

10

Kazakhstan

0/5/15 (17)

0/10 (57)

10

Kenya

0/15 (5, 52)

0/10 (5, 57, 73)

10 (5)

Korea, Republic of

10/15 (2)

0/10/15 (58, 74)

10/15

Kosovo

15 (5, 54)

0/10 (5, 57, 58, 73)

0

Kuwait

0/10 (8)

0

5

Latvia

0 (6) or 5/15 (2)

0/10 (57, 58, 63, 75) 

0/5/10 (63)

Liechtenstein

0/15 (5)

Not yet known

Not yet know

Lithuania

0 (6) or 5/15 (2)

0/10 (57, 58, 63)

0/5/10 (63)

Luxembourg

0 (6, 18) or 2.5/15 (2, 18)

0

0

Macedonia (North)

0/15 (8)

0

0

Malawi

0/5/15 (5, 19)

0/10 (5, 73) 

5

Malaysia

0/15 (7)

0/10 (57)

8

Malta

0 (6) or 5/15 (2)

          0/10 (57, 63)

10

Mexico

5/15 (16)

0/5/10 (57, 73) 

10

Moldavia

0/5/15 (20)

0/5 (57)

2

Montenegro

5/15 (2, 4)

0

10

Morocco

10/15 (2, 5)

10/25 (77)

10

New Zealand

15 

0/10 (57)

10

Nigeria

12.5/15 (8)

0/12.5 (57)

12.5

Norway

0/15 (8, 52)

0

0

Oman

0/10 (8)

0

8

Pakistan

10/15 (2)

0/10/15/20 (57, 78)

5/15

Panama

0/15 (42)

0/5 (57, 58, 73)

5

Philippines

10/15 (8)

0/10/15 (57, 79)

10/15

Poland

0 (6) or 5/15 (8)

0/5 (57, 58, 63) 

0/5 (63)

Portugal

0 (6) or 10

0/10 (57, 63)

0/10 (63)

Qatar

0/10 (39)

0

5

Romania

0 (6) or 0/5/15 (22)

0/3 (57, 58, 60, 63)

0/3 (63)

Russian Federation

5/15 (23, 86)

0 (86)

0 (86)

Saudi Arabia

5/10 (8)

0/5 (57)

7

Serbia

5/15 (2, 4)

0

10

Singapore

0/15 (7)

0/10 (80)

0 (87)

Sint Maarten (NL) 

0/15 (46, 89)

0 (89)

0 (89)

Slovak Republic

0 (6) or 0/10 (2, 50)

0

0/5 (63)

Slovenia

0 (6) or 5/15 (8)

0/5 (57, 62, 63)

0/5 (63)

South Africa

5/10 (16)

0

0

Spain

0 (6) or 5/15 (25)

0/10 (63)

6

Sri Lanka

10/15 (2)

0/10 (57)

10

Surinam

7.5/15 (2)

0/5/10 (57, 81) 

5/10 (69)

Sweden

0 (6) or 0/15 (2)

0

0

Switzerland

0/15 (36, 43)

0

Taiwan

10

0/10 (57)

10

Tajikistan

15 (24)

0

0

Thailand

5/15 (5, 34)

10/25 (57, 82) 

5/15 (84)

Tunisia

0/15 (8)

0/10 (57)

11

Turkey

5/15 (2)

0/10/15 (57, 83)

10

Uganda

0/5/15 (5, 35)

0/10
(57, 82)

10

Ukraine

0/5/15 (26)

0/2/10

0/10

United Arab Emirates

5/10 (8)

0

0

United Kingdom

0 (6) or 0/10/15 (33)

0

0

United States

0/5/15 (27)

0

0

Uzbekistan

0/5/15 (28)

10

10

Venezuela

0/10 (2)

0/5 (57)

5/7/10 (84)

Vietnam

5/7/15 (29)

0/10 (57)

5/10/15

Zambia

5/15 (48)

0/10 (57)

7.5

Zimbabwe

10/15 (2)

0/10 (57)

10

Notes

  1. A 0% WHT rate applies to payments to a resident corporation when its shareholding qualifies for the participation exemption and the shares form part of a company whose activities are carried on in the Netherlands. However, dividend WHT may be levied on certain profit participating loans.
  2. The lowest rate applies if the beneficial owner is a company (other than a partnership and/or with limited liability / a capital divided into shares) which holds directly at least 25 per cent of the capital of the Dutch company paying the dividends. For the treaty with Morocco, there is also an anti-abuse rule applicable.
  3. The 5% rate is applicable if the foreign company directly owns 10% of the capital of the Dutch company. The 0% rate is applicable if the dividend originates from ordinary taxed profits and the dividend is tax exempt in the hands of the recipient.
  4. Based upon the treaty concluded with former Yugoslavia.
  5. In a press release of 20 January 2020, the Dutch government announced it was starting negotiations in 2020 on a (revision of the) tax treaty with Australia, India, Israel, Mozambique, Senegal and Thailand. Furthermore, it declared that it would continue its negotiations with Belgium, Brazil, Chili, Morocco, Portugal and Uganda. It also announced that it would start negotiations on a new “Belastingregeling” with Aruba and continue its negotiations on the revision of the “Belastingregeling” with Curacao. The new treaties with Iraq, Kenya, Liechtenstein and Malawi have been signed but are not yet in effect.
  6. Indicates that this country is a member state of the European Union. The EU Parent/Subsidiary Directive applies from 1 January 1992. According to the Directive, dividends paid by a Dutch company (BV or NV) to a qualifying parent company resident in another EU member state must be exempt from Dutch WHT, provided certain conditions are met. Among other things, the EU parent company must hold at least 10% of the Dutch dividend-paying company’s capital (or, in certain cases, voting rights) for a continuous period of at least one year. Please note that the Dutch tax legislation is more lenient with respect to the minimum holding; it only requires a holding of 5% at the moment of distribution. A provisional exemption from dividend WHT will apply from the start of the one-year holding period. The exemption will be cancelled retroactively if, following the dividend distribution, the one-year holding requirement is not actually met. The Dutch dividend-distributing company must provide to the Dutch tax authorities a satisfactory guarantee for the payment of dividend WHT that, but for the provisional exemption, would be due. The exemption is also applicable if the parent company is a resident of an EU member state and owns at least 10% of the (voting) shares in the Dutch company but only on the basis of reciprocity (Finland, Germany, Greece, Luxembourg, Spain, and United Kingdom). Should the WHT exemption not be available under the EU Parent/Subsidiary Directive, the treaty rate(s) set out in the right-hand side of the same column (following ‘or’) will apply.
  7. The lower rate applies if the foreign company directly or indirectly owns at least 25% of the capital of the Dutch company.
  8. The lower rate applies if the beneficial owner holds directly at least 10% of the capital of the Dutch company. Please refer to the specific text of the treaty to see if partnerships or companies of which the capital is not divided into shares are excluded or if pension funds are included.
  9. The 0% rate applies if the foreign company directly owns at least 50% of the capital of the Dutch company, or invested more than EUR 250,000 in the Dutch company or directly owns 25% of the capital of the Dutch company and has a statement indicating that the investment in Dutch capital is, directly or indirectly, guaranteed by the government of Belarus.
  10. The 5% rate applies if the foreign company directly or indirectly owns at least 25% of the capital or at least 10% of the voting rights in the Dutch company.
  11. The treaty is not applicable for Hong Kong and Taiwan.
  12. The 5% rate applies if the beneficial owner is a company (other than a partnership) that directly holds at least 10% of the capital of the payer company. 
  13. The lower rate applies if the foreign company directly owns at least 25% of the voting rights in the Dutch company.
  14. The 5% rate is applicable if the Italian company owns at least 50% of the voting shares in the Dutch company for a continuous period of at least 12 months prior to the date chosen for distribution of a dividend. The 10% rate is applicable if the Italian company owns at least 10% of the voting shares in the Dutch company for the continuous period mentioned above. In other cases, the dividend WHT rate is 15%.
  15. The 5% rate applies if the foreign company directly or indirectly owns at least 10% of the voting shares of the Dutch company for a continuous period of at least six months immediately before the end of the book year to which the dividend distribution relates. No WHT is levied if the foreign company directly or indirectly owns at least 50% of the voting power in the Dutch company distributing the dividends for a period of six months. Also, no WHT is levied if the foreign company is a pension fund.
  16. The lower rate applies if the foreign company directly or indirectly owns at least 10% of the capital of the Dutch company.
  17. The 0% rate is applicable if the foreign company directly or indirectly owns at least 50% of the capital of the Dutch company or if it has invested more than 1 million United States dollars (USD) in the Dutch company, insofar as the government of Kazakhstan has guaranteed the investment; the 5% rate applies if the recipient company owns at least 10% of the capital of the paying company.
  18. These rates do not apply to dividend payments to Luxembourg ‘1929’ holding companies.
  19. A 0% rate is only applicable to certain pension funds. The 5% rate is applicable if the beneficial owner is a company (other than a partnership) which holds directly at least 10 percent of the capital of the Dutch company paying the dividends.
  20. The 0% rate is applicable if the foreign company directly or indirectly owns at least 50% of the capital of the Dutch company and invested more than USD 300,000 in the Dutch company. The 5% rate is applicable if the foreign company directly owns 25% or more of the capital of the Dutch company. The 15% rate is applicable on portfolio investments.
  21. The rate is 15% unless the dividend is paid to a company holding at least 25% of the paid-up capital in the Dutch company. In this latter case, the WHT rate will be reduced to: (i) 5% if the dividends received are subject to a profits tax in the other state of at least 5.5% on the dividend or (ii) 7.5% if the profits tax is less than 5.5%. The combined CIT of the other state and Dutch dividend WHT for participations of at least 25% must not exceed 8.3%. Depending on the tax percentage levied in the other state, the Dutch dividend WHT will be restituted accordingly.
  22. The 5% rate is applicable if the recipient of the dividend is the beneficial owner (other than a partnership) and directly owns 10% of the capital of the Dutch company. The 0% rate is applicable if the recipient of the dividend is the beneficial owner (other than a partnership) and directly owns at least 25% of the capital of the Dutch company.
  23. The 5% rate is applicable if the recipient of the dividend is the beneficial owner (other than a partnership) and directly owns at least 25% in the capital of the Dutch company with a minimum investment of at least EUR 75,000.
  24. The Netherlands applies the treaty with the former Soviet Union unilaterally toTajikistan.
  25. The lower treaty rate applies if the Spanish company (other than a partnership)owns 50% or more of the capital of the Dutch company or if the Spanish company (other than a partnership) owns 25% or more of the capital of the Dutch company and another Spanish company also owns 25% or more of that capital.
  26. The 0% rate is applicable if the foreign company directly or indirectly owns at least 50% of the capital of the Dutch company or invested more than USD 300,000 in the Dutch company. The 5% rate is applicable if the foreign company directly owns 20% or more of the capital of the Dutch company.
  27. The lower rate applies if the foreign company directly owns at least 10% of the voting rights in the Dutch company. On 8 March 2004, the Netherlands and the United States signed a protocol amending the applicable tax treaty. Based on this protocol, the WHT on dividends will be reduced to 0% if the receiving company owns 80% or more of the voting power of the distributing company, provided that certain other conditions are also met. This reduction of the dividend WHT has taken effect as of 1 January 2005.
  28. The 5% rate is applicable if the foreign company directly owns 25% or more of the capital of the Dutch company. The 0% rate is applicable if the dividend for that company qualifies for the participation exemption in the Netherlands. The 15% rate is applicable to portfolio dividends.
  29. The 5% rate is applicable if the foreign company directly or indirectly owns at least 50% of the capital of the Dutch company or invested more than USD 10 million in the Dutch company. The 7% rate applies to the foreign company owning, directly or indirectly, at least 25% of the capital of the Dutch company.
  30. No dividend WHT is due if the share in the participation is at least 50% and at least USD 250,000 capital is paid in, in the participation. A dividend WHT of 5% is due if the share in the participation is at least 25%. 
  31. A dividend WHT of 5% is due if the share in the participation is at least 10%, directly or indirectly. No dividend WHT is due if the share in the participation is at least 50% and an amount of at least USD 2 million capital has been invested in the capital of the paying company.
  32. Based upon the most-favoured nation principle.
  33. The 0% rate applies if a company controls at least 10% of the voting power of the Dutch company paying the dividends (although there are a few exceptions). The 15% rate applies to dividends arising from income from immovable property, distributed by certain tax exempt real estate investment vehicles (e.g. REITs or FBIs). In all other cases, in principle the 10% rate applies/the 10% rate is applicable to portfolio dividends?.
  34. In case a Thai company holds at least a 25% share in a Thai company, the Dutch dividend WHT rate is 5%.
  35. If a share of at least 50% is held by a company (other than a partnership), no dividend WHT is due. If the share the company holds is less than 50%, 5% dividend WHT is due.
  36. As of 29 December 2004, Switzerland and the European Union concluded a treaty in light of the EU Savings Directive. The treaty, amongst others, contains a clause that no dividend tax is withheld if certain requirements are met. The main requirements are that a shareholding of at least 25% is held directly for a period of at least two years and both corporations are not subjected to a special tax regime. Please note that even though the treatment of dividend appears to be equal to the treatment on the basis of the EU Parent-Subsidiary Directive, the Directive is, in fact, not applicable to Switzerland.
  37. The 0% rate applies if the foreign company (other than a partnership) directly owns at least 5% of the capital of the Dutch company, or if the recipient is a pension fund that is the beneficial owner of the dividends and of the shares or other corporate rights giving right to the dividends.
  38. The 5% rate applies if the foreign company directly owns at least 25% of the capital of the Dutch company, provided that an investment of at least EUR 200,000 has been made in the capital of the Dutch company.
  39. The 0% rate applies if the foreign company (other than a partnership) directly owns at least 7.5% of the capital of the Dutch company.
  40. The WHT rates are based on the Dutch ‘Belastingregeling voor het land Nederland’ (as applicable from 1 January 2019).
  41. The WHT rates for the Caribbean Netherlands are based on the Dutch ‘Belastingregeling voor het land Nederland’ (as applicable from 1 January 2019).
  42. No WHT is levied if the foreign company (beneficial owner) (other than a partnership) receiving the dividends directly holds at least 10% (15% threshold for the Panama Treaty) of the shares of the Dutch company, provided that the shares of the foreign company are regularly traded on a recognised stock exchange or at least 50% of the shares of the foreign company is owned by residents of either contracting state or by companies the shares of which are regularly traded on a recognised stock exchange. Also, no WHT is levied if the foreign company is a bank or an insurance company, a state or political subdivision, a headquarter owning at least 10% of the shares of the Dutch company, or a pension fund. Note, for Hong Kong, the treaty includes a Main purpose test.
  43. The 0% rate applies if the foreign company directly owns at least 10% of the capital of the Dutch company, is a pension fund, or, as far as Switzerland is concerned, the beneficial owner is a social security scheme.
  44. Because the treaty with Mongolia is not applicable anymore, the national WHT rate applies.
  45. The 5% rate applies if the foreign company (other than a partnership) is the beneficial owner of the dividends and directly owns at least 10% of the capital of the Dutch company, or is a pension fund.
  46. The 0% rate applies if the shareholder is a pension fund or a governmental entity. The 0% rate also applies if the foreign company (other than a partnership) is the beneficial owner of the dividends and directly owns at least 10% of the capital of the Dutch company and meets one or more of the following criteria: it is listed on a recognised stock exchange, more than 50 of the shares is held by an entity listed on a recognised stock exchange, is the head office of a multinational or engages in group financing, has at least three qualifying employees, is commercially active and the dividends are connected to the business activities, is commercially active and the main purpose of the entity or shareholding is not the benefits of the tax arrangement, the shares are held for more than 50% by natural persons resident in the Netherlands or the other state.
  47. The Netherlands concluded a new tax treaty with Ireland in 2019, which is expected to come into force at an as yet unknown date in 2020. Under the new treaty, 15% or 0% dividend WHT may be levied. To be eligible for the 0% rate, the dividend should either be paid to a pension fund or to a 10% shareholder (with a holding period of a year).
  48. The 5% rate applies if the beneficial owner is a company that directly or indirectly holds at least 10% of the capital of the company paying the dividends; or is a pension fund.
  49. No WHT is levied if the beneficial owner is a foreign company (other than a partnership) receiving the dividends is a resident of one of the Carribean Netherlands islands and directly holds at least 10% of the shares of the Dutch company.
  50. Based upon the treaty concluded with the former Czechoslovak Socialist Republic.
  51. The 10% rate applies if the beneficial owner is a pension fund that is recognised and controlled according to the statutory provisions of one of the two States and the income of which is generally exempt from tax in the State according to whose statutory provisions it is recognised and controlled.
  52. The 0% rate also applies in case the receiver is owned by a State, political subdivision or a local authority. The 0% also applies in case the receiver is a pension fund.
  53. Following the Decision of 7 December 2019, the Dutch State Secretary of Finance has announced that as per 1 January 2019 the old tax treaty with the former Yugoslavia does not apply to Kosovo anymore and that the old treaty with the former Soviet Union does not apply to Kyrgyzstan and Turkmenistan anymore (see Decision of 7 December 2019 (IZV 2019-0000206345)). As of 1 January 2019, the ‘Besluit voorkoming van dubbele Belasting 2001’ is applicable for these countries.
  54. If the company directly holding at least 10% of the capital is an investment institution, the 15% rate instead of the 0% rate applies.
  55. The lower rate applies if it concerns a payment to the beneficial owner, of interest on a loan granted from a bank or any other financial institutions from Albania, including investment banks, saving banks and insurance companies.
  56. The 0% (also) rate applies if the interest is paid in respect of a loan granted by a bank, any other financial institution or a pension fund (as referred to in the specific treaty).
  57. The 0% rate (also) applies if the interest is paid by or to the government of the other state, a political subdivision or a local authority thereof, or to institutions or bodies (including financial institutions) wholly owned by the government or subdivision or authority thereof, or the central bank of the other state. In some instances, interest payments which are assured by the government of the other state also qualify.
  58. The 0% rate (also) applies if the interest is paid in connection with the sale on credit of any industrial, commercial or scientific equipment. For Armenia, the 0% rate (also) applies if the interest is paid with respect to the sale on credit of any merchandise or the furnishing of any services by one enterprise to another enterprise. For Azerbaijan, Bangladesh and France the 0% rate (also) applies if the interest is paid with respect to the construction of industrial, commercial or scientific installations as well as of public works. For Belarus, the 0% (also) applies if the interest is related to a loan which is used to promote development in Belarus.
  59. The 0% rate (also) applies if the interest is paid in connection with the importation of machinery, or industrial, commercial or scientific equipment.
  60. The 0% rate applies if the interest is paid to other institutions in respect of loans guaranteed or insured by the other state’s government, central bank or any agency or instrumentality (including a financial institution) owned by the other state.
  61. The 0% rate (also) applies if the interest is paid to the government, one of its administrative-territorial subdivisions or if it is paid in respect of any debt-claim or loan guaranteed, insured or supported by the government.
  62. The 0% rate (also) applies if the interest is paid on any loan, of whatever kind, granted by a bank. For Slovenia, this also includes similar financial institutions (excluding insurance companies). 
  63. Indicates that this country is a member state of the European Union and that the EU Interest/Royalty Directive dated 3 June 2003 could be relevant in relation to this levy. According to the Directive, interest and royalties paid by a Dutch company (BV or NV) to a qualifying parent company resident in another EU member state must be exempt from Dutch WHT, provided certain conditions are met.
  64. The 10% applies if the recipient of the interest is a bank and the loan is granted for a period of at least 7 years in connection with the purchase of industrial equipment; with the study, the purchase and installation of industrial or scientific units, as well as with the financing of public works;
  65. The 0% rate (also) applies if the interest is paid by a purchasing enterprise in connection with the sale on credit of any equipment or merchandise, except in the case of sales between persons who do not enter into the transaction with each other as arbitrary third parties.
  66. The 0% rate applies if the loans are guaranteed or insured by the government or a local authority, the Central Bank, or any financial institution wholly owned by the state. 
  67. If interest is paid as in footnote 57, the 0% applies. The 10% rate applies if such interest is paid in connection with the sale on credit of any industrial, commercial or scientific equipment. The 15% rate applies in all other cases.
  68. The 8% rate applies if the interest is paid to a bank or financial institution. The 10% applies in all other cases
  69. The 10% is applicable to royalties for cinema films and films or videotapes for radio or television.
  70. The 0% rate applies for interest with respect to a loan guaranteed or insured by the government. The 10% rate applies for interest on loans made or guaranteed by a bank or other financial institution carrying on bona fide banking or financing business or by an enterprise which holds directly or indirectly at least 10% of the capital of the company paying the interest. The 15% applies in all other cases.
  71. The 10% applies if the interest is paid to a bank or financial institution. 
  72. The 0% (also) applies if the interest is beneficially owned by a bank, an insurance company, a securities company and a pension fund whose interest is not derived by carrying on a business by such pension fund.
  73. The 0% (also) applies if the interest is paid to a (recognised) pension fund in the other State. 
  74. The 0% rate (also) applies if the condition in footnote 57 is fulfilled. The 10% rate applies if interest is paid on a loan made for a period of more than 7 years. The 15% rate applies in all other cases.
  75. The 0% rate (also) applies if the interest is paid on any loan exceeding a duration of one year by a recognised bank of the other state. 
  76. The 10% rate applies if the interest is paid to a bank or any other financial institution (including savings- or investment bank) and on obligations and effects which are regularly traded on a recognised trade stock. 
  77. The 10% rate applies if the interest is paid by a resident to an enterprise in the other State. 
  78. The 10% rate applies if the interest is paid to a bank or any other financial institution, and also in connection with the sale on credit of any industrial, commercial or scientific equipment or construction of industrial, commercial or scientific installations. The 15% rate applies if the interest is paid by a body to another body (not a partnership) when the first-mentioned body directly holds 25% or more in the capital of the body which receives interest.
  79. The 10% rate applies if the interest is paid in connection with the sale on credit of any industrial, commercial or scientific equipment or on any loan of whatever kind granted by a bank or any other financial institution.
  80. The 0% rate only applies if the interest is paid to the government of the Netherlands or Singapore.
  81. The 5% applies if the interest is paid to a bank or a (similar) financial institution. 
  82. The 10% rate applies if the interest is paid to a bank or another financial institution of the other state. For Uganda, the term for the loan should be at least 3 years.
  83. The 10% rate applies on interest paid on a loan which exceeds the duration of two years. 
  84. The lowest rate applies if the royalty payment concerns a patent, design or model, plan, secret formula or process, or information. For Azerbaijan, this should concern industrial experience and cannot be over three years old. For Belarus and Venezuela the highest rate, and for Greece and Thailand the lowest rate, apply to royalties that are fees for the use of, or the right to use, a copyright on a literary, artistic or scientific work. The middle rate in the tax treaty with Greece (8%) concerns the use of, or the right to use, industrial, commercial or scientific equipment. The middle rate for Venezuela (7%) and Vietnam (10%), concerns trademarks and trade names.
  85. The 0% rate applies to copy rights and for royalties for the use of, or the right to use, computer software or a patent, or for information concerning industrial, commercial or scientific experience.
  86. Russia intends to end its tax treaty with the Netherlands after failed renegotiations.
  87. Not applicable to payments received as a consideration for the use of, or the right to use, any copyright of literary or artistic work.
  88. The WHT rates are based on the Dutch ‘Belastingregeling Nederland-Curaçao’ (as applicable from 10 October 2010 and last amended 1 December 2015).
  89. The WHT rates are based on the Dutch ‘Belastingregeling Nederland Sint-Maarten’ (as applicable from 1 March 2016).