Dutch Budget and Tax Plan for 2018 Presented

On 19 September 2017, Finance Minister Jeroen Dijsselbloem presented the Dutch Budget for 2018 to Parliament. Some of the main measures of the accompanying Tax Plan for 2018 include:

• Expanding the dividend withholding tax obligation to qualifying interests in holding cooperatives (rights to at least 5% of the annual profit or the liquidation proceeds), if in the previous year, at least 70% of the actual activities of the cooperative consisted of the holding of participations or the direct o…