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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.
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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.
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Dutch Supreme Court judgment on the crediting of dividend withholding tax

January 23, 2024
On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.
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