In principle, Germany continues to apply the exemption method to eliminate double taxation. However, the exemption method only applies if Dutch income is actually taxed in the Netherlands (“taxable”). In addition, dividends received in Germany are only exempt if the beneficiary directly holds at least 10% of the shares in the Dutch company and the dividend is not deducted for tax purposes in the Netherlands (“correspondence principle”). The aim is to avoid certain hybrid structures in which a tax deduction is obtained in the Netherlands and where income in Germany is exempt from tax. In addition, the exemption method applies to companies` profits and dividends only if the German beneficiary demonstrates that the Dutch pe/distributor company generates almost exclusively income from active trade (“activity test”). If these conditions are not met, double taxation in Germany can only be avoided by the calculation method. In the Netherlands, the elimination of double taxation is achieved by the application of a combination of exemption and imputation method. On 1 January 2016, the new double taxation agreement for the Netherlands and Germany entered into force. The new tax convention between the Netherlands and Germany is as follows: “Contract between the Kingdom of the Netherlands and the Federal Republic of Germany for the avoidance of double taxation and the prevention of fiscal evasion in the context of income tax”. The Netherlands and Germany are important trading partners in their bilateral relations. The amount of stores that take place between the Netherlands and Germany is found almost nowhere else in the world.
September 18, 2021
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