Establish which rate of Dutch dividend withholding tax applies to a distribution: the exemption of Art. 4 Wet DB 1965, a treaty rate from the 42 countries in the dataset, or the standard 15%. With a conditions check on shareholding, country of residence, holding period, substance and anti-abuse, and a gross-to-net calculation on the amount you enter.
The withholding exemption asks for more than a 5% stake in an EU or treaty country. Holding period, substance at the recipient and whether the structure is primarily tax-driven all bear on whether the exemption holds — and those are precisely the points an inspector looks at. The check works through them one by one and records per condition whether it is met, needs attention or fails, so the substantiation is not a single yes or no.
If the exemption does not hold, the treaty is the next layer: many treaties carry a reduced participation rate above a given stake and a higher standard rate below it. The tool looks up both per country, applies the right rate to your shareholding and states the treaty basis alongside. Every report records the route taken, the rates used, the tool version and the dataset vintage, so the outcome stays traceable — including when a treaty is later amended.