Important Dutch tax developments you should look into before the year ends
In a variety of ways, 2020 has been a tumultuous year. As we’re nearing its end, there are a couple of important Dutch tax developments in the investment management area to take into consideration.
In our Investment Management News Update we offer you an extensive overview of the relevant Dutch tax developments and attention points for your industry.
Notable developments following Budget Day 2020 (Prinsjesdag) are the announced changes in tax rates (corporate income tax, personal income tax and real estate transfer tax). However, other relevant developments (that have already entered into or will enter into effect shortly) are also to be continuously monitored such as the anti-hybrid mismatch rules (i.e., ATAD2), and the to be introduced (in 2021) conditional withholding tax on interest and royalties which will expectedly be extended to dividends in 2024.
Read the full publication below or download pdf-version.
If you would like to have more information or if you have any questions on what these tax developments mean for your situation, please feel free to contact one of the trusted advisers 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]