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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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New tax qualification policy: Decree on the Comparison of Foreign Legal Forms published

November 22, 2024
We provide an overview of the latest state of affairs of the new tax qualification policy for (foreign) legal forms that will take effect as of January 1, 2025.
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Court of Justice of the European Union rules on Section 10a CITA 1969 and EU law

October 8, 2024
In essence, the Court of Justice ruled that the anti-profit shifting provision of Section 10a CITA 1969 is not contrary to the freedom of establishment.
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