Chapter II
in forceVoorwerp van de belasting
The tax shall be levied on the proceeds of the shares, profit-sharing certificates, capital contributions and loans referred to in Article 1.
The proceeds include:
Insofar as the contribution for shares in a company consists of shares in another company, only that which has been paid up on the last-mentioned…
The reinvestment reserve formed pursuant to the further rules laid down by virtue of Article 28 of the Corporate Income Tax Act 1969 regarding the…
The withholding of tax shall be omitted with regard to proceeds from shares, profit-sharing certificates, capital contributions as referred to in…
The withholding of tax may be omitted with regard to proceeds from shares, profit-sharing certificates, capital contributions as referred to in…
Withholding of tax may be omitted with respect to the proceeds of shares on the occasion of a share buyback, insofar as the total amount of the…
In the case of an investment institution or an institution for collective investment in transferable securities as referred to in Article 1:1 of the…
By ministerial regulation, rules may be established pursuant to which the withholding of tax may be omitted with respect to the proceeds of shares or…
By ministerial regulation, rules may be established pursuant to which the withholding of dividend tax may be omitted with respect to the proceeds of…