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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.

Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds

December 15, 2022

The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.

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