Important Dutch tax developments to look into before 2021 ends
2021 has almost come to an end. Therefore, we would like to take a moment to reflect on a couple of important Dutch tax developments in the Investment Management area.
Although the Netherlands is currently governed by a caretaker government, there are still several changes and developments that apply to the Investment Management industry - and thus will need to be considered.
Notable developments following Budget Day 2021 are the following:
- a change in the corporate tax rate
- new loss compensation rules
- the introduction of anti-transfer pricing mismatch rules
- a further restriction of interest deduction under the earnings stripping rules, and
- the implementation of the reverse hybrid entity rules.
Read the full publication below or download pdf-version.
With respect to the envisaged amendments taking effect in 2022, we are happy to discuss the potential impact and possible next steps with you. Please feel free to reach out to your trusted Loyens & Loeff contact or visit our Investment Management Team page.
Marco de LigniePartner Tax adviser
Marco de Lignie, tax adviser, is a member of the Investment Management practice group in our Amsterdam office. He focusses on tax aspects of fund formation and management participation and acts frequently as tax counsel in private equity transactions.T: +31 20 578 56 05 E: [email protected]
Bartjan ZoetmulderPartner Tax adviser
Bartjan R. Zoetmulder, tax partner in Loyens & Loeff’s Investment Management practice group, is an active member of the Real Estate team, heads the Central and Eastern Europe team and co-head of the Japan Desk.T: +31 20 578 56 58 M: +31 622 22 06 93 E: [email protected]
Roderik BeckersPartner Tax adviser
Roderik Beckers, tax adviser, is a member of the Investment Management practice group in our Amsterdam office. He focusses on cross-border investments and business activities in particular involving the Benelux countries, France, Spain and Portugal.T: +31 20 578 51 37 M: +31 6 13 61 75 13 E: [email protected]
Robert VeenhovenSenior associate Tax adviser
Robert Veenhoven, senior tax adviser, is a member of the Investment Management practice group in our Amsterdam office. He advises fund managers, in particular, active in the fields of Private Equity, Venture Capital and Infrastructure, on fund formation, management participations and deal structuring.T: +31 20 578 52 38 M: +31 6 31 92 90 51 E: [email protected]
Erik KastropAssociate Tax adviser
Erik Kastrop, tax adviser, is a member of the Investment Management practice group in our London office. He focuses on cross-border tax aspects involving the Benelux countries, Italy and the United Kingdom.T: +44 20 78 26 30 72 M: +44 7879 60 79 77 E: [email protected]