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 and download the full publication below.


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.