On July 17, 2017, the Netherlands Commercial Court Bill (the “Bill”) was submitted to the Dutch Parliament.
On May 16, 2017 the Dutch Ministry of Finance published its preliminary proposal to amend the Dutch dividend withholding tax (“DDWT”) regime as from January 1, 2018. Under current Dutch tax laws and regulations, public limited companies (“NVs”) and limited liability companies (“BVs”) are in principle obligated to withhold DDWT. On the contrary, Dutch co-operatives (“Co-ops”) are in principle exempt from this obligation to withhold DDWT. The (current) Dutch government (albeit care-taking in anticipation of a nearly to be formed government after recent elections) intends to amend such selective fiscal treatment of these legal forms and has therefore initiated proposals to amend Dutch tax legislation in this respect.