Dutch Court of Appeal grants refund of dividend withholding tax to Swiss pension fund
EU direct tax group newsflashes ()
On 2 August 2012, the Court of Appeal of s-Hertogenbosch decided that a Swiss pension fund (a foundation) is entitled to a refund a Dutch dividend withholding tax (DWT) after the foundation applied for a refund of the DWT on the basis of Article 10(1) of the Dutch dividend withholding tax act (DWTA).
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Contacts
- Frank Engelen
- EU tax harmonisation initiative leader
- Tel: +31 (0)88 792 42 50
- Bob van der Made
- EUDTG Secretariat
- Tel: +31 (0)88 792 36 96
