Tax Treaty dengan Netherlands
updated 9 years, 1 month ago
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Selamat siang rekan2,
Mau tanya untuk deviden sekarang berapa ya ? apakah masih 10% ?
Takut ada perubahan 🙂
Kalau ada perubahan minta tolong referensinya sekalian 🙂
terima kasih banyak sebelumnya
Kira2 ada yg tau ngga ya 🙂
- Originaly posted by tukangjahit:
Mau tanya untuk deviden sekarang berapa ya ? apakah masih 10% ?
New Protocol to the Indonesia – The Netherlands Tax Treaty (“The Protocolâ€)
On 30 July 2015 Indonesia and The Netherlands signed a new Protocol to their Tax Treaty. The changes will take effect 31 days after the formal approvals of The Protocol by both Governments.
The most notable changes, revisions and additions to the Tax Treaty made by The Protocol are:
1. Dividend withholding tax rate revisions
Under the current Tax Treaty, a 10% withholding tax is applied to dividends paid or payable by an Indonesian tax resident taxpayer to a shareholder tax resident in The Netherlands.
Under The Protocol, the withholding tax rates are as follows:
• 5% withholding tax, if the shareholder owns at least 25% of the capital of the dividend paying company;
• 10% withholding tax, if paid to pension funds; and
• 15% withholding tax, for all other cases.Regards
