Newsoverview (60)

Investments in real estate and the Dutch Financial Supervision Act

September 28, 2021

For many years real estate has been an important asset class for investors. We regularly approached advise and assist clients with the (financial) structuring of investments in real estate. Tax is oft ...

The 2022 Tax Plan on two pages

September 21, 2021

We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.

SFDR applicable to AIFM 'light' funds

September 1, 2021

The European Commission has confirmed that fund managers whom are registered managers with the Netherlands Authority for the Financial Markets (Autoriteit Financiële Markten, "AFM") on the basis of th ...

Internet consultation on Qualification Policy for Legal Forms Act

March 31, 2021

The end of the open limited partnership and major implications for mutual funds.

Third amendment to private member’s Bill on conditional final settlement of dividend withholding tax

March 12, 2021

On March 12, 2021 Bart Snels, Lower House Member of Parliament for the Greens (GroenLinks), published the Memorandum in response to the Report and a supplementary Memorandum of Amendment with regard t ...

Internet consultation on taxpayer status measure for reverse hybrid entities

March 5, 2021

On March 4, 2021 the Deputy Minister of Finance launched, among other things, a public internet consultation on the taxpayer status measure for ‘reverse hybrid entities’ and several related accompanyi ...

Refund of Dutch dividend withholding tax based on Sofina judgment

December 11, 2020

This Decree potentially provides a meaningful option to foreign entities that have not been able to otherwise obtain relief for Dutch dividend withholding tax through either a reduced treaty tax rate ...

Dutch Supreme Court decision on Dutch withholding tax on dividends paid to foreign investment funds

October 26, 2020

The Supreme Court ruled that its earlier judgments from 2013 and 2015 were an incorrect interpretation of EU law and that foreign investment funds should be entitled to a refund of the Dutch dividend ...

Second amendment to private member’s bill on conditional final settlement of dividend withholding tax

October 12, 2020

On October 9, 2020 Lower House MP Bart Snels (of the GroenLinks parliamentary party) once again amended his private member’s bill on the ‘Conditional Final Settlement of Dividend Withholding Tax Emerg ...

Internet consultation on the Introduction of a conditional withholding tax on dividends Act

September 25, 2020

On September 25, 2020 the government launched an internet consultation to give interested parties the opportunity to respond to the draft bill to introduce a conditional withholding tax on dividends a ...

Tax measures for 2021

September 16, 2020

The main features of the 2021 Tax Plan package are addressed in our memorandum

The 2021 Tax Plan on two pages