Article 8a
in forceSubject of tax for domestic taxpayers · General provisions regarding the determination of profit
The profit does not include the amount by which the dividend tax to be remitted has been reduced pursuant to Article 11, paragraph 1, of the Dividend Tax Act 1965.
Tot de winst behoort niet het bedrag waarmee de af te dragen dividendbelasting ingevolge artikel 11, eerste lid, van de Wet op de dividendbelasting 1965 is verminderd.