Global Legal Insights - Fund Finance 2018 - Dutch Chapter
Historically speaking, the Netherlands has been a gateway (both literally and figuratively speaking) to the financial and investment world; not only spearheading the establishment of the first company in worldwide history to issue securities to the public, but also making major contributions to the way the world does modern (transnational) banking and finance.
The Netherlands has remained a major location in both fields. The Netherlands is widely recognised as a leading international financial centre and has a mature investment funds industry with an attractive investment environment due to, amongst others, flexible corporate legislation, interesting tax structuring options and an extensive network of bilateral investment treaties and tax treaties. We expect that the Dutch government’s recently announced plans to withdraw the Dutch dividend withholding tax in its entirety, and to lower corporate income tax rates, will further contribute to the Netherlands’ position as a jurisdiction of choice.