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Netherlands: New Entity Classification Rules Per 2022
Evert-Jan Spoelder 31 Mar 2021
On 29 March 2021, the Dutch Ministry of Finance announced a long-awaited overhaul of Dutch entity classification tax rules per 2022 – basically aligning the rules with global standards.
On 29 March 2021, the Dutch Ministry of Finance announced a long-awaited overhaul of Dutch entity classification tax rules per 2022 – basically aligning the rules with global standards.
The rules include the withdrawal of the ‘unanimous consent requirement’ for tax-transparency classification of Dutch CV and foreign limited partnerships, classifying these entities as tax-transparent by default. It also leads to termination of the Dutch non-transparent CV. Dutch FGR’s in principle also become tax transparent, with an option of electing for a non-transparent tax status in certain situations.
Continue reading: Netherlands: New Entity Classification Rules Per 2022
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