Fiscale rollercoaster - Column Fondsnieuws

Articles - Reinout de Boer, Rogier van der Struijk en Mieke Lavreysen schreven over communicatie met de Belastingdienst en de eventuele gevolgen daarvan in het Weekblad fiscaal recht.

Short Reads - On 1 July 2021, the Dutch state secretary of Finance issued a letter in which he indicated that the proposed amendments to the Dutch fund for joint account will no longer be part of the legislative proposal on the Dutch classification rules. In this blog we zoom in on the draft bill to amend the Dutch classification rules for certain domestic and foreign legal entities and more specifically the potential impact on real estate funds.

Articles - This article, published in Tax Notes International, examines two recent Dutch proposals, which could have an immediate impact on Dutch and non-Dutch corporate taxpayers and existing national or international structures.

Short Reads - On 14 June 2021, the Dutch State Secretary of Finance sent a letter to the Dutch Parliament setting out his view on (i) the political agreement reached by the G7 countries on global tax reform and (ii) the next meeting of the OECD/G20 Inclusive Framework on BEPS (“Inclusive Framework”) in which a similar agreement should be reached within a wider group of countries.