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Netherlands: Public consultation on additional dividend stripping measures

The consultation closes on May 28, 2026.

April 22, 2026

The Dutch Ministry of Finance launched an internet consultation on additional measures against dividend stripping. The consultation document (Dutch) presents four potential measures to the public:

  • The net return approach
  • The German-Austrian measure
  • The pension fund measure
  • The group measure

The net return approach and the German-Austrian measure are generic anti-dividend stripping measures. The pension fund measure and the group measure are aimed at specific cases and elements of dividend stripping.

The consultation closes on May 28, 2026. 

Read an April 2026 report prepared by the KPMG member firm in the Netherlands

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