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                    	Advies toegevoegd op  2 maart 2021
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   					   					<h3 class="category">BUITENLAND</h3>
   					<h1 class="title">Belgische holding en Nederlandse dividenden: misbruik?</h1>
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                        															<div class="articleIntro"> De Nederlandse rechtbank Noord-Holland oordeelde onlangs dat een Belgische BVBA geen recht had op de vrijstelling van Nederlandse dividendbelasting, wanneer zij een dividend van haar Nederlandse dochtervennootschap kreeg, omdat de Belgische holdingvennootschap niet aangetoond had dat er een economische en commerciële rechtvaardiging ten grondslag lag voor het houden van de aandelen van de Nederlandse dochtervennootschap <span class="source-reference">(rb. Noord-Holland, 26.06.2020, nr. AWB – 19, 879)</span> . Kunnen Nederlandse dividenden dan niet langer de Moeder-dochterrichtlijn genieten? </div>
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		        <li><a href="/internationaal/belgische_holding__einde_dividenden_zonder_grenzen_/VLTAFMAR_EU09060401/related">Belgische holding: einde dividenden zonder grenzen?</a></li>
		                <li><a href="/internationaal/dividenduitkering__belang_van_uiteindelijk_gerechtigde_/VLTAFMAR_EU07110601/related">Dividenduitkering: belang van uiteindelijk gerechtigde?</a></li>
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