Law Implementation Amendments Mother-daughter Directive 2015

Original Language Title: Wet implementatie wijzigingen Moeder-dochterrichtlijn 2015

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Act of December 23, 2015 amending the 1969 Income Tax Act and the Dividend Tax Act 1965 related to the implementation of Adjustments to the Mother Daughter Directive (Act Implementation Changes) Mother-daughter directive 2015)

We Willem-Alexander, at the grace of God, King of the Netherlands, Prince of Orange-Nassau, etc. etc. etc.

All of them, who will see or hear these, saluut! do know:

In this regard, we have taken into account the need for the exemption and settlement of the participation in the Law of corporation tax 1969 to be adjusted according to Directive 2014/86 Council Regulation (EC) No /EU of 8 July 2014 amending Directive 2011/96 Community tax arrangements for parent companies and subsidiaries of different Member States (PbEU 2014, L 219) and that it is necessary to apply the Law on Income Tax (1969) and the Law on Income Tax (1969-2002). Act on the dividend tax, 1965 to be adjusted for the implementation of the anti-abuse assay Directive 2015/121 Council Regulation (EC) No /EU of 27 January 2015 amending Directive 2011/96 /EU on the common tax regime applicable to parent companies and subsidiaries of different Member States (PbEU 2015, L 21);

It is true that we, the Department of Consultative Affairs of the Council of State, and with the mean consultations of the States-General, have found and understand the same as We approve and understand:


Article I

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on Corporate Tax 1969.]

Article II

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1965 Dividend Tax Act.]

Article III

No other versions Save Relationships (...) (External Link) Permanent Link

This Act shall enter into force with effect from 1 January 2016.


Article IV

No other versions Save Relationships (...) (External Link) Permanent Link

This law is cited as: Law implementation changes Mother daughter directive 2015.

Burdens and orders that it will be placed in the Official Gazette and that all ministries, authorities, colleges and public servants who so far as to do so will keep their hands on the precise execution.

Entry

Wassenaar, 23 December 2015

William-Alexander

The Secretary of State for Finance,

E.D. Wiebes

Issued the 30th of December 2015

The Minister for Security and Justice,

G.A. van der Steur