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Starting in 2025, the Dutch limited partnership (CV) and similar foreign entities will be considered tax transparent by default in the Netherlands, removing the need for unanimous consent for LP admissions and transfers to achieve this status. However, entities classified as ‘investment funds’ under local securities laws will remain non-transparent, with some exceptions. Final rules are expected by November 2024, and a deemed disposal rule will apply to entities changing their tax status, with transitional rules and roll-over relief available under certain conditions.
For the full report, please see here and the flowchart here.
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