Dutch Ministry of Finance Consulting on Possible Measures to Address Dividend Stripping

The Dutch Ministry of Finance has announced the launch of a consultation on alternative measures to address dividend stripping. This involves temporarily transferring legal ownership of shares to parties entitled to more favorable tax treatment on dividends, while the shareholder retains the economic interest. In order to address this issue, six possible measures are being consulted on:

• Requirements that both the legal ownership and economic interest of shares must be proven at the time of …