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                    	Advies toegevoegd op  4 september 2017
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   					   					<h3 class="category">DIVIDEND</h3>
   					<h1 class="title">0% rv: enkel wanneer de moeder effectief vennootschapsbelasting betaalt?</h1>
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<p>Het arrest-Wereldhave van het Europees Hof van Justitie heeft heel wat stof doen opwaaien. De Nederlandse aandeelhouders van Wereldhave komen volgens het Hof niet in aanmerking voor de vrijstelling van bronheffing op dividenden omdat ze 0% vennootschapsbelasting betalen.</p>
<p>Wanneer kan een Belgische vennootschap het inhouden van bronheffing vermijden? Wat is de concrete impact van dit arrest voor België als bronstaat?</p>
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		        <li><a href="/dividend/wereldhave__the_sequel___binnen_eu_0__rv_op_dividenden_of_anders_discriminatie_/VLTAFMAR_EU06060601/related">Wereldhave ‘the sequel’: binnen EU 0% rv op dividenden of anders discriminatie?</a></li>
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