One of the most important features of the Netherlands corporate income tax law, is the provision with respect to profits and gains derived by a Netherlands company from its subsidiaries and participations. Unlike most other countries with a favourable tax treatment for holding companies, the Netherlands Corporate Income Tax Act does not distinguish between a holding company and other companies. All companies therefore, whether holding companies or operating companies, may take advantage of the participation exemption (deelnemingsvrijstelling). This means that all income derived from shares, owned in other companies is completely tax exempt from corporate income tax, if certain conditions and criteria are met.

Winchester Trust can prepare the annual corporate income tax return;

Winchester Trust provides for the necessary correspondence with the appropriate tax authorities concerning all types of taxes (corporate and vat tax f. i.) and also the filing of any required tax-return, all in close co-operation with the client's tax advisors.