As regards dividends from a company established in the Netherlands, the tax initially deducted from those dividends — which, according to the Netherlands Government’s explanations, constitutes an advance payment of corporation tax — is refunded, given that no amount of corporation tax is due from a fiscal investment enterprise.
Esiteks, Madalmaades asutatud äriühingult saadud dividendidelt algselt kinni peetud maks, mis Madalmaade valitsuse selgituste kohaselt kujutab endast ettevõtte tulumaksu ettemakset, hüvitatakse, kuna fiskaalne investeerimisfond ei pea viimati nimetatud maksuna midagi maksma.