The Public Prosecution Service (OM) is going to summon a foreign bank and an employee on suspicion of dividend tax evasion.
Between 2009 and 2013, a subsidiary of a foreign bank based in Amsterdam submitted five corporate tax returns. In these returns, a total of 124 million euros in dividend tax was accounted for. The accounted amount of dividend tax is related to a total of 825 million euros in dividends that were paid on Dutch listed shares.
Following an investigation by the FIOD, led by the OM, there is suspicion that the subsidiary accounted for the dividend tax in violation of the law and is therefore suspected of tax evasion. The OM also holds the European parent company and an employee involved at the time responsible.
The lawsuit is expected to start around the end of this year with a preliminary hearing.