Analysis by Taxand Netherlands
The Dutch government is implementing changes to its tax classification rules for foreign entities effective from 2025. The government plans to compare foreign entities with Dutch counterparts for tax purposes, with specific rules for entities that are similar to Dutch mutual funds. A draft decree with detailed rules is available for consultation until 18 March 2024.
The transition may impact Dutch real estate investments by foreign entities, and experts from Taxand Netherlands suggest that existing structures should be reviewed to assess potential tax implications under the new regime.
You can read the full analysis of these changes here.
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