From this letter, it follows that the entry into force of the new Dutch tax classification rules for Dutch and foreign entities such as limited partnerships (see also our Tax Flash) and proposed changes to funds for joint account (see also our Tax Flash) are postponed until 1 January 2025. In addition, it can be derived from this letter that transitional arrangements will be introduced, effective as from 1 January 2024, that should allow funds for joint account and open limited partnerships, and the participants in such entities, to restructure tax-free during 2024. The scope of these arrangements will be released in September 2023.