Dividend withholding tax

Dividend withholding tax

January 16, 2019

Worry-free profit distributions

The National Ordinance on Dividend Withholding Tax is in force on Aruba. This means that, in principle, dividend withholding tax is withheld on income from shares, profit-sharing certificates and profit-sharing receivables, such as profit distributions. Tax treaties or the Tax Regulations for the Kingdom of the Netherlands can also be important for dividend withholding tax purposes. For example, exemptions or different tax rates may apply. It is therefore important that you get good advice.

Curaçao and St. Maarten do not levy dividend withholding tax, because the National Ordinance on Dividend Withholding Tax 2000 has still not taken effect. Profits can therefore be distributed without being subject to Curaçaon or Sint Maarten tax.

How can DCTL help you?

The advisors at DCTL have extensive knowledge of and experience with dividend withholding tax and would be pleased to help you with the correct procedures that need to be followed and the deadlines that must be complied with. By engaging our advisors on time you can be assured that you always comply with all your tax obligations. The advisors at DCTL advise numerous listed and unlisted companies and have gained extensive experience with the tax aspects of dividend distributions; experience that covers all types of situations, even the most complex.