Dutch Legislation

Article 4.1

in force

Rate

Withholding Tax Act 2021 · Chapter 4 · In force since 2021-01-01

Source

The tax shall amount to the highest percentage, as referred to in Article 22 of the Corporate Income Tax Act 1969, of the benefits as referred to in Article 3.1.

De belasting bedraagt het hoogste percentage, bedoeld in artikel 22 van de Wet op de vennootschapsbelasting 1969, van de voordelen, bedoeld in artikel 3.1.