Attractiveness of the Dutch Cooperative
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MFFA Belastingadvies | Tax Advice
Dutch Cooperative – attractiveness
The Dutch Cooperative has a long tradition in the agricultural bank sector. In the last 5 years the use of a Dutch Cooperative (Dutch Coop) has grown explosively for investors using it as a holding company. Main reason why the Cooperative in the Netherlands is used, is because of the fact that dividend distributions to the members of the Dutch Coop are in principle not subject to Dutch dividend withholding tax.
Dutch Coop – frequently asked questions:
Please find below frequently asked questions about the Dutch Cooperative:
What are the key characteristics of the Dutch Coop?
- The Dutch Coop has a legal personality. Instead of shareholders it has members;
- The Dutch Coop is incorporated by at least two members;
- The liability of the members of the Dutch COOP can be excluded in the statutes;
- The Dutch Coop is subject to corporate income tax in the Netherlands and is seen as tax resident under Dutch tax treaties;
- The Dutch Coop is not subject to Dutch dividend withholding tax on profit distributions (except in abusive situations when Coop has no real function).
In what kind of structure the Coop is used?
Dutch Cooperative attractive vehicle
For more information please see our powerpoint presentation about the Dutch Coop. Click here for it.
More info about the services of MFFA Tax Advice?
MFFA Tax Advice can assist you with:
- Corporate income tax compliance / advice
- VAT return in the Netherlands
- Accounting services
- Wage tax / compliance in the Netherlands
Also see the website of the Dutch tax authorities.