Resumen de Dutch Corporate Income Tax and Dividend Withholding Tax Treatment of Separated Private Estates

Arco Bobeldijk, Arianne de Leeuw

• Since 2010, the Netherlands have (anti-abuse) regulations regarding the fiscal treatment of so-called 'separated private estates', with as a main rule the attribution of assets and income for personal income tax and gift and inheritance tax purposes. The authors discuss the consequences these regulations have for the corporate income tax and dividend withholding tax.