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22 October 2020 / article

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.

Contact

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.



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