Netherlands foreign investment fund refund claims | KPMG | GLOBAL
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Netherlands: Foreign investment fund’s claim, refund of Dutch withholding tax

Foreign investment fund’s claim, Dutch withholding tax

A Dutch lower court has decided to raise preliminary questions before the Dutch Supreme Court, in a case involving a refund (reclaim) of Dutch dividend withholding tax by a foreign investment fund.


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The lower court specifically asked the Supreme Court to reconsider its 2015 decision in which it was held that a non-resident investment fund was not comparable with a Dutch investment fund, and therefore not entitled to claim a refund of Dutch withholding tax. This is the first time this special procedure to raise preliminary questions has been invoked by a lower court.


Read an August 2016 report prepared by KPMG's EU Tax Centre: Dutch Lower Court requests Supreme Court to reconsider negative decision regarding dividend withholding tax reclaim of foreign investment fund

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