Netherlands and Chile sign tax treaty: 0% dividend withholding tax for pension funds

Netherlands and Chile sign tax treaty: 0% dividend withholding tax for pension funds

On January 25th, the Netherlands and Chile signed a tax treaty. The treaty will enter into force after ratification instruments have been exchanged. The treaty includes a provision that entitles recognized pension funds to 0% withholding tax on dividends. Capital gains tax on portfolio share investments (other than REITS) are – in principle – taxable only in the residence country of the investor.
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