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Notification procedure for dividend distributions: Relaxation of practice

Category: 
Factsheets
Date: 
8 February 2017
KENDRIS Author(s): 

On 15 February 2017 a simplification regarding the notification procedure in respect of the distribution of dividends to group companies will come into force, following an amendment of the Withholding Tax Act. In consequence, the obligation to pay late interest in case of late filing of the notification will no longer apply. Here you can find out more about the background and the procedure for companies who are affected.