Discover how the new tax treaty between the Netherlands and Chile benefits pension funds with a 0% dividend withholding tax.
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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