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In a press release dated 14 March 1997, the Netherlands Ministry of Finance announced the Netherlands and Mexican regulations under the Netherlands - Mexico tax treaty and protocol, both of 27 September 1993. The Mexican regulations deal with the formalities to be observed by residents of the Netherlands in order to be exempt from, or obtain a refund of, the Mexican withholding taxes on dividends, interest and royalties. A request for a refund must be filed within 3 years after the calendar year in which the tax was withheld. A Netherlands resident must send a certificate of residence (obtained from the Netherlands tax administration) and form 28 (obtained from the Mexican withholding agent) to the head of the Administration Especial de Recaudacion.
The Netherlands regulations deal with the formalities to be observed by residents of Mexico in order to be exempt from, or obtain a refund of, the Netherlands withholding tax on dividends. A request for a refund must be filed within 3 years after the calendar year in which the tax was withheld. A Mexican resident must send a certificate of residence, dividend specification and form IB 92 MEX to the Ministry of Finance, Direction International Fiscal Affairs, PO Box 20201, 2500 EE The Hague.
Both regulations will become effective on the 2nd day after publication in the Official Journal and apply retroactively from 1 January 1995.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
For further information contact Rodolfo Calvo, Galaz, Gomez, Morfin, Chavero, Yamazaki, Mexico City, Mexico on Fax: +52 5 281 5184
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