Dutch tax classification update: Key developments for funds and partnerships
16:00 -
17:00 CET
As of 1 January 2025, all Dutch and non-Dutch partnerships are generally classified as transparent for Dutch tax purposes, unless they qualify as a fund for joint account (fonds voor gemene rekening, or FGR) under a revised definition. These changes have led to practical issues and uncertainties, as investment funds structured as a Dutch or non-Dutch limited partnership may be (re)classified as non-transparent vehicles for Dutch tax purposes, often unintentionally.
In 2025, further guidance, new grandfathering rules to avoid a non-transparent treatment and a consultation proposal amending the FGR definition and introducing an optional opt-out regime have added important new dimensions for the fund industry.
Join our webinar on Thursday, 15 January 2026, 16:00–17:00 CET / 10:00–11:00 EST, where our experts will highlight what these developments mean in practice for Dutch and non-Dutch limited partnerships and investors.
Who should attend?
This webinar is relevant for fund managers, investors and advisers involved in Dutch fund structures, Dutch investors in non-Dutch funds, and non-Dutch funds investing in Dutch assets.
Key topics
- Overview of the current and proposed measures
- Impact on investment funds and investors
- Practical examples and scenarios