Fiscal Regimes
This expert group falls under the Fiscal Commission and focuses on the preservation of tax regimes in the Netherlands, such as that of the fiscal investment institution (FBI). Thus, the expert group is concerned with developments, following the SEO study on the FBI and exempt investment institution (VBI), including consultation responses.
DUFAS in action
To all articles
DUFAS has concerns about tax treatment of C.V.’s
Response decision comparing foreign legal forms
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.
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