Netherlands

The Netherlands is well known as a jurisdiction for many kinds of international operations. International groups often choose the Netherlands as a home base for
their holding, royalty, finance and other group companies. The Netherlands offers the following key advantages:

• A very good treaty network, reducing withholding taxes on dividend, interest and royalty receiving (over 75 treaties in force).
• Participation exemption on dividends and capital gains for Dutch companies (if conditions are met).
• No capital duty or net wealth, security turnover or similar taxes.
• Access to EU Directives.
• No withholding tax on interest and royalty payments.
• Over 90 Investment Protection Agreements.
• The Netherlands is "Tried and Tested" as holding company location and is situated centrally in the EU.