Netherlands: Venture Capital

The Dutch government has unveiled its Tax Plans 2027, introducing significant changes for corporate taxpayers including retroactive implementation of the Side-by-Side package and modifications to participation exemption rules for foreign currency hedging. The proposals emphasize innovation through enhanced tax benefits for SMEs and improved treatment of employee share options in start-ups, though their adoption faces uncertainty given the government's lack of parliamentary majority.

As the private equity industry continues to adjust to the unprecedented challenges of COVID-19, the economic impact of this global healthcare crisis raises many questions about how companies