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An overview by Borgen, Taxand Netherlands
The Dutch Ministry of Finance has recently published the draft Fiscal Collection Act 2027 for public consultation, proposing changes to the dividend withholding tax regime.
Key measures include a refund mechanism for Dutch investors receiving dividends via foreign funds, ensuring equal treatment with domestic investment institutions, and a clarification of group definitions for holding cooperatives to prevent dividend tax avoidance. The proposals aim to align with EU law and recent case law, with stakeholder feedback sought ahead of planned implementation from 1 January 2027.
Evert-Jan Spoelder from our Dutch member firm Borgen has published an article highlighting the key elements of the act and its implications here.
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