2021 has almost come to an end. Therefore, we would like to take a moment to reflect on a couple of important Dutch tax developments in the Investment Management area.
Although the Netherlands is currently governed by a caretaker government, there are still several changes and developments that apply to the Investment Management industry - and thus will need to be considered.
Notable developments following Budget Day 2021 are the following:
- a change in the corporate tax rate
- new loss compensation rules
- the introduction of anti-transfer pricing mismatch rules
- a further restriction of interest deduction under the earnings stripping rules, and
- the implementation of the reverse hybrid entity rules.
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
