Netherlands (NL)

Jurisdiction Overview

IDQuestionAnswer
553 *Legal Person, Resident: Interest Deduction.
 Data Date: 2019

Notes

 
Foreign tax paid on interest income is generally deductible. However, a tax credit is available for interest payments from certain developing countries (IBFD 2019b: 7.2.6.3). Royalty and Interest: can be tax exempt if the payment is made by a non-resident intermediate financial services company, subject to certain conditions (IBFD 2019b: 7.2.1.4).

Sources

IBFD 2019b