Executive summary
On 10 July 2020, an opposition party (GroenLinks) submitted a private member’s bill (i.e., a bill not initiated by the executive branch) to the Dutch House of Representatives. The proposal introduces a conditional exit tax as part of the Dutch dividend withholding tax regime in the case of certain cross-border reorganizations. If the bill becomes law, it will have retroactive effect to noon, 10 July 2020, under the current proposal. It is uncertain whether there is a majori…