Fiscale Commissie

Response decision comparing foreign legal forms

Views & publications Consultation response

At the end of 2023, the Tax Qualification Policy of Legal Forms Act was passed. This law introduces from January 1, 2025 a new framework to assess whether (foreign) legal forms qualify as transparent or non-transparent for tax purposes. What matters for foreign legal forms is whether they are comparable to a Dutch legal form.

The assessment framework for this comparability has been further elaborated in the draft decree 'Comparison of foreign legal forms', which was submitted for consultation on February 5, 2024. DUFAS submitted a brief response, calling attention to the review of limited partnerships (CV-like companies) and the addition of essential features of the common account fund.