Chapter IV
in forceWijze van heffing
The tax shall be levied by way of withholding from the proceeds.
The withholding agent, the person to whom the proceeds have been made payable, the administrative office that forwards the proceeds to certificate…
A legal entity established in the Netherlands that is not subject to corporate income tax shall, upon its petition, be granted a refund of dividend…
A natural person or an entity that is resident, or respectively established, in another Member State of the European Union or in another state that…
A reduction, as further specified in the second paragraph, may be applied to the tax to be remitted upon declaration pursuant to Article 7, paragraph…
A withholding agent that is designated as an investment institution for the purposes of corporate income tax as referred to in Article 28 of the 1969…
If the withholding agent has received profit distributions that could lead to a reduction pursuant to Article 11, he may, by way of derogation from…
The inspector shall, at the request of the withholding agent, determine by way of an appealable decision the amount paid up on the shares of a…