Netherlands: Fund Management/ REITs

The Dutch Tax Authorities have issued new guidance on the classification of limited partnerships as 'Funds for Joint Account' (FGR) under Dutch tax law, specifically addressing team co-investment...

The Netherlands has introduced new tax classification rules for investment entities, creating potential compliance challenges for fiscal investment institutions (FBIs) regarding profit distribution and financing limitations. A temporary seven-year approval now allows FBIs to maintain their previous treatment of certain interests that became transparent under the 2025 reforms, providing crucial relief for existing fund structures.

Dutch pension funds and taxable corporate investors face distinct tax considerations when structuring investments through Luxembourg funds. Understanding the Dutch tax classification rules for these vehicles is critical, as transparency requirements differ based on investor type and can significantly impact withholding tax entitlements and participation exemption eligibility.

The Dutch tax classification system for non-Dutch entities will undergo significant changes as of 1 January 2025. These reforms will have implications for how entities are treated (i.e., tax transparent or not).

The European real estate market has experienced a sharp correction over the past years, which was fuelled in the Netherlands by (amongst others) tax legislation. Examples in this respect are the

We announce select transactions entered into by our global capital markets teams each month. Our administrative, marketing and legal teams are available to provide further information, deal structures...

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds' may under certain conditions also encompass tax-compliance services, ...

The acquisition of shares in a real estate company by a fund manager is taxed with real estate transfer tax, also when the manager does not acquire any economic interest with these shares.

The acquisition of shares in a real estate company by a fund manager is taxed with real estate transfer tax, also when the manager does not acquire any economic interest with these shares.