Invoering van een bronbelasting op renten en royalty’s (Wet bronbelasting 2021)

This Dutch bill introduces a withholding tax on certain interest and royalty payments made by companies in the Netherlands. The tax is aimed mainly at payments that flow to low-tax jurisdictions or to arrangements seen as abusive, and is intended to limit profit shifting out of the country. This summary is based only on the procedure's title and metadata, not the full legislative text, so the exact scope and rates should be checked against the official bill. The main groups affected are multinational companies and corporate groups that pay interest or royalties to related entities abroad, particularly in jurisdictions with low tax rates. Tax authorities and advisers would also be affected by the new reporting and collection duties.