Developments in international substance requirements

Substance of Dutch companies is under more and more scrutiny of the Dutch tax authorities, Ministry of Finance and media in the Netherlands. The topic “substance requirements” also appears on the political agenda’s all over the world. Recent developments in foreign legislation show that a higher level of substance is required from Dutch holding companies receiving foreign dividends, royalties and interest if they want to benefit from Tax Treaty benefits.

Based on our unique approach, DTS is able to provide you the required level of substance as we are a trust company with a limited number of clients, which enables all our clients to rely on our availability and our extensive experience.