Estate Planning News

Investigation into the pros and cons of a possible REIT-regime in the Netherlands

As from 1 January 2025, the fiscal investment institution (“FII”) regime will no longer be accessible for companies directly investing in Dutch real estate.
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Deputy Minister provides more insight into his future tax plans

On April 16, 2024 the Deputy Minister of Finance provided general insights into the upcoming 2025 Tax Plan package in the Tax Policy and Implementation Agenda.
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Motion adopted to propose new legislation on Management Equity Plans

The Lower House of the Dutch Parliament has adopted a motion asking the government to propose new legislation with regard to what they call “carried interest”. Specifically, the government was asked t ...
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Dutch Supreme Court provides step-by-step plan for VAT qualification of land with remanent buildings

The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.
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Upper House of Dutch Parliament adopts 2024 Tax Plan package and other tax bills

On December 19, 2023 the Upper House of Parliament adopted virtually the entire 2024 Tax Plan package, various other tax bills and a number of tax motions. We have prepared a summary about this.
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Employee incentive trends – SAR plan’s: your incentive plan for 2024

Rewarding employees is more than just compensation for performance. It is an incentive to increase motivation and engagement. Remuneration should therefore be seen as a strategic tool to attract and r ...
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