Which exceptions apply to the explanation of withholding tax for December 2025?

For almost all countries, withholding tax applies. The percentage depends on the tax treaty that the Netherlands has with the other country and on whether we can demonstrate that you are a tax resident of the Netherlands. In that case, the withholding rate is often zero. In a number of situations, we are currently deviating from this; you can find an explanation here:

• Germany – Our application to become an intermediary in Germany is taking longer than expected; in 2025, the higher withholding tax rate will be applied to the payments.
• No certificate of tax residence – If we have not received your certificate of tax residence from the Dutch tax authorities, we cannot demonstrate your tax residency. As a result, you will have to pay withholding tax on income from many countries.