The Netherlands

is one of the most stable European countries and is also a full member (and one of the co-founders) of the European Union. For years the Netherlands has been considered one of the main European tax havens with an extensive tax treaty network. Recent changes in the law have put the fiduciary industry under stricter control further increasing the integrity of the jurisdiction.

- Licensing of Dutch fiduciaries in and the implementation of ‘anti money laundering’ laws which have improved the integrity of the fiduciary industry
- Extensive tax treaty network providing relief from double taxation
- Low withholding tax rates and reduced rates with the Netherlands Antilles
- Participation exemptions (tax) for holding companies
- Reduced rate or no withholding tax on royalties
- Tax rulings with the Dutch revenue authorities may provide more certainty in tax planning