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Qualification of investment funds as of January 1, 2025: more clarity as a result of Funds Decree and Knowledge Group position of Dutch tax authorities

December 10, 2024

A change in qualification may have far-reaching consequences for the taxation and compliance obligations of investment funds and their unitholders.

A year longer the time to restructure to a repurchase fund

November 7, 2024

It is intended to prevent investment funds qualifying as non-transparent (independently taxable) for a short period of time when the new rules take effect on January 1, 2025.

2025 Tax Plan package revised with Memorandums of Amendment

October 4, 2024

The changes to the bill on the Business Succession Tax Relief (Amendment) Act 2025 will especially have a significant practical impact.

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