{"id":680,"date":"2018-06-14T16:34:11","date_gmt":"2018-06-14T16:34:11","guid":{"rendered":"http:\/\/first-office.co\/netherlands\/"},"modified":"2018-06-17T09:54:21","modified_gmt":"2018-06-17T09:54:21","slug":"netherlands","status":"publish","type":"page","link":"https:\/\/first-office.co\/de\/netherlands\/","title":{"rendered":"Netherlands"},"content":{"rendered":"

[vc_row][vc_column][vc_tabs][vc_tab title=“Netherlands“ tab_id=“1528657934842-3-0″][vc_column_text]The Netherlands has long been a favorite home for foreign investors. It has a stable and successful economy and a trade and investment policy that\u2019s one of the most open in the world.[\/vc_column_text][\/vc_tab][vc_tab title=“Tax Advantages Overview“ tab_id=“4181130e-71ca-8″][vc_column_text]<\/p>\n

Netherland company Taxation<\/a><\/h2>\n
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    \n
  • CORPORATE INCOME TAX (CIT):<\/b> The standard rate is 25% (or 20% on taxable profit up to EUR 200,000.)\u00a0 With Advanced Tax Ruling effective CIT rate can be brought down to 5%.<\/li>\n
  • INCOMING DIVIDENDS: 0% if Participation Exemption applies.<\/li>\n
  • CAPITAL GAINS TAX (CGT): 0% if Participation Exemption applies.<\/li>\n
  • WITHHOLDING TAX:<\/b>
    \nROYALTIES: No withholding tax on royalties
    \nDIVIDENDS: 0% under EU Parent Subsidiary Directive and\/or when participation exemption applies. Withholding tax rate on dividends paid to non-EU entities is 15% unless reduced by the treaty.
    \nINTERESTS: No withholding tax on interests.<\/li>\n
  • BILATERAL TAX TREATIES<\/b> with 95 countries including\u00a0Hong-Kong,\u00a0Cyprus,\u00a0Malta<\/li>\n
  • VALUE ADDED TAX (VAT).<\/b> EU VAT regime. The standard rate for inland sales is 21%.<\/li>\n<\/ul>\n<\/div>\n

     <\/p>\n

    [\/vc_column_text][\/vc_tab][vc_tab title=“Flexible & Modern Legislation“ tab_id=“fbb6e83f-c4b4-1″][vc_column_text]<\/p>\n

    \n

    DUTCH BV AS HOLDING COMPANY\u00a0 <\/b><\/p>\n

    For a long time The Netherlands have been acknowledged as Preferred Holding Jurisdiction as they grasped the idea of elimination of the double taxation on investment profits and\u00a0 implemented a \u201eparticipation exemption\u201d or holding regime.<\/p>\n

      \n
    • No minimum holding period<\/li>\n
    • No corporate tax on dividends arrived to Dutch holding company<\/li>\n
    • Capital gains on sale of shares are not taxed.<\/li>\n<\/ul>\n

      Participation Exemption applies if:<\/p>\n

        \n
      • Dutch Holding Company holds at least 5% of subsidiary\u2019s shares, AND<\/li>\n
      • Subsidiary is a trading company or subsidiary is not held as a portfolio investment<\/li>\n
      • OR, Subsidiary is subject to \u201ctax test\u201d \u2013 f.e. standard corporate tax rate is at least 10%<\/li>\n
      • OR, Subsidiary is subject to \u201casset test\u201d \u2013 passive assets must be less than 50%<\/li>\n<\/ul>\n

         <\/p>\n<\/div>\n

         <\/p>\n

        \n
        \n

        There is no minimum share capital requirement for incorporations in Florida.<\/p>\n<\/div>\n

        \n

        Filing Requirements<\/h2>\n

        There is no requirement for a company registered in Florida to file accounts, director registers or shareholder registers.<\/p>\n<\/div>\n<\/div>\n

        [\/vc_column_text][\/vc_tab][vc_tab title=“Excellent Infrastructure“ tab_id=“1528657168209-2-9″][vc_column_text]<\/p>\n

          \n
        • Modern and efficient multilingual banking & financial services sector;<\/li>\n
        • Excellent air and sea connections and telecommunications services;<\/li>\n
        • Professional,\u00a0reputable\u00a0and efficient Government and Tax Authorities;<\/li>\n
        • A mature professional services sector;<\/li>\n
        • Very low expense level (fees) for financial and professional service provision compared to other Jurisdictions. The difference is more evident in the case of professional service recurring costs (administration, accounting & tax compliance) are estimated to be at 35- 40% of Western European rates.<\/li>\n<\/ul>\n

          [\/vc_column_text][\/vc_tab][\/vc_tabs][\/vc_column][\/vc_row][vc_row][vc_column]

          <\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

          [vc_row][vc_column][vc_tabs][vc_tab title=“Netherlands“ tab_id=“1528657934842-3-0″][vc_column_text]The Netherlands has long been a favorite home for foreign investors. It has a stable and successful economy and a trade and investment policy that\u2019s one of the most open in the world.[\/vc_column_text][\/vc_tab][vc_tab title=“Tax Advantages Overview“ tab_id=“4181130e-71ca-8″][vc_column_text] Netherland company Taxation CORPORATE INCOME TAX (CIT): The standard rate is 25% (or 20% on taxable…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"_links":{"self":[{"href":"https:\/\/first-office.co\/de\/wp-json\/wp\/v2\/pages\/680\/"}],"collection":[{"href":"https:\/\/first-office.co\/de\/wp-json\/wp\/v2\/pages\/"}],"about":[{"href":"https:\/\/first-office.co\/de\/wp-json\/wp\/v2\/types\/page\/"}],"author":[{"embeddable":true,"href":"https:\/\/first-office.co\/de\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/first-office.co\/de\/wp-json\/wp\/v2\/comments\/?post=680"}],"version-history":[{"count":1,"href":"https:\/\/first-office.co\/de\/wp-json\/wp\/v2\/pages\/680\/revisions\/"}],"predecessor-version":[{"id":708,"href":"https:\/\/first-office.co\/de\/wp-json\/wp\/v2\/pages\/680\/revisions\/708\/"}],"wp:attachment":[{"href":"https:\/\/first-office.co\/de\/wp-json\/wp\/v2\/media\/?parent=680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}