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An overview by Taxand Netherlands
On 9 December 2022, the Dutch Ministry of Finance announced certain proposed amendments to Dutch fund taxation regimes. Indeed, the previously announced abolishment of the Dutch FBI regime for direct real estate investments will be postponed from 1 January 2024 to 1 January 2025.
Furthermore, the Ministry of Finance announced an update of the VBI fund tax regime to increase its availability for Dutch fund managers raising capital from institutional investors. The update is expectedly to restrict the availability to licensed funds and fund managers only, and may see further improvements allowing a wider use by the Dutch investment management industry.
Our Dutch firm, Taxand Netherlands, examines these measures in greater detail.
Read the full article here.
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