One area that has not been widely published is the fact that the new DTA also contains a new compliance formality. This new formality (laid down in article 4, paragraph 11 of the DTA) requires a Dutch-resident entity making a dividend distribution to complete and file a confirmatory notification form with the Dutch tax authorities to notify them of such distribution in cases where no Dutch dividend tax is payable because of an exemption.
Through the form, the distributing entity confirms that each shareholder meets the requirements for the dividend tax exemption and the filing of the form should be done within one month after the distribution.
Please note that the above obligation does not apply to so-called active, real cooperatives, which entities remain out of the scope of the DTA.
In case dividend tax needs to be withheld, the distributing entity needs to fill out a regular tax return form and pay any tax due to the tax authorities within one month after the distribution.