Netherlands - New Rules on Dividend Claims Regarding Cum-Ex Trades and Late Settlements
- M.J. Peters
- Derivatives & Financial Instruments, 2010 (Volume 12), No 3
- 20 May 2010
After 20 years of different unsuccessful initiatives to resolve the problems surrounding cum-ex trades, there is finally a new regulation that seems to work for both the tax authorities and market parties. This article considers the new Dutch rules on cum-ex trades, late settlement and dividend claims.