The Netherlands: Temporary suspension of standard refund
LuxCSD1 informs clients that the Dutch Tax Authorities (DTA) have closed the existing Tax Web Portal on 1 July 2024 with the need to switch to a new one to file the standard reclaims.
LuxCSD has been trying to access this new web portal but is currently facing access restrictions.
There are also uncertainties on a potential chain of authorisation to be collected by the entity filing the reclaims.
For these reasons, effective
immediately
the standard refund process must be suspended until the access to the new website is granted to LuxCSD and the process fully clarified by the DTA.
Impact on clients
LuxCSD no longer accepts to receive standard refund files and clients shall put their requests on hold until further notice.
Clients are reminded that the statutory deadline on the Dutch market is five years after the end of the calendar year in which the income is paid. The deadline can vary depending on the DTT of the country of residence of the beneficial owner.
LuxCSD is currently working closely with its Dutch Tax Advisor and local partner to re-open the service in the earliest delays possible. Further information will be announced as soon as it is available.
Further information
For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
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1. LuxCSD refers to LuxCSD S.A., registered office at 42, Avenue J.F. Kennedy, L-1855 Luxembourg, registered with the Luxembourg Trade and Companies Register under number B-154.449.