Antiabuse Rules: Changes for Holding Companies Investing in the Netherlands

Over the past year, the Dutch Supreme Court has delivered two significant rulings providing important guidance on antiabuse provisions for foreign holding companies investing in the Netherlands.

The first ruling, issued in April 2024, addressed a Curaçao holding company and examined the Dutch rules for taxing foreign substantial interest holdings, clarifying how the antiabuse test should be applied when assessing whether a foreign entity serves genuine commercial objectives. The second ruling, published in July 2024, concerned a Belgian holding company structure and focused on the conditions for applying the domestic dividend withholding tax exemption, raising important questions about the interaction between domestic antiabuse rules and European law principles.

Ashley Peeters and Michael Molenaars of Stibbe examine these two landmark rulings, offering detailed analysis of the antiabuse tests that foreign holding companies must satisfy when investing in the Netherlands and the potential consequences of these rulings.

Read the full article here.

Authors: Ashley Peeters and Michael Molenaars

Source: Tax Notes International, volume 119, number 13

Publication Date: 29th of September 2025