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02 November 2021 / news

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.

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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.

 

Contact

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.



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