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Qualification of investment funds as of January 1, 2025: more clarity as a result of Funds Decree and Knowledge Group position of Dutch tax authorities

December 10, 2024

A change in qualification may have far-reaching consequences for the taxation and compliance obligations of investment funds and their unitholders.

A year longer the time to restructure to a repurchase fund

November 7, 2024

It is intended to prevent investment funds qualifying as non-transparent (independently taxable) for a short period of time when the new rules take effect on January 1, 2025.

CESOP: as of 2024 cross-border payments must be reported for VAT purposes; bill presented to Lower House of Parliament

October 26, 2022

Virtually all of the EU rules on this have become an integral part of the bill that was presented to the Lower House of Parliament on October 24, 2022.

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