Newsoverview (49)

Investments in real estate and the Dutch Financial Supervision Act

September 28, 2021

For many years real estate has been an important asset class for investors. We regularly approached advise and assist clients with the (financial) structuring of investments in real estate. Tax is oft ...

Tax measures for 2022

September 21, 2021

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The 2022 Tax Plan on two pages

September 21, 2021

We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.

SFDR applicable to AIFM 'light' funds

September 1, 2021

The European Commission has confirmed that fund managers whom are registered managers with the Netherlands Authority for the Financial Markets (Autoriteit Financiële Markten, "AFM") on the basis of th ...

Also the acquisition of only the legal ownership of shares in real estate legal entities is subject to real estate transfer tax

April 13, 2021

The Supreme Court based its conclusion on a formal interpretation of the term ‘interest’ in the Legal Transactions Taxation Act and thus ruled differently to the Court of Appeals ‘s-Hertogenbosch, whi ...

Internet consultation on Qualification Policy for Legal Forms Act

March 31, 2021

The end of the open limited partnership and major implications for mutual funds.

Lower House of Parliament adopts 2021 Tax Plan package and bill on the Liquidation and Cessation Loss Schemes Limitation Act

November 13, 2020

We have briefly outlined the adopted tax amendments and a selection of the adopted motions.

Acquisition of only the legal ownership of shares in real estate legal entities is not subject to real estate transfer tax

March 4, 2020

The judgment rendered by the Court of Appeals ‘s-Hertogenbosch could also be important in practice with regard to shares in real estate legal entities that are acquired by investment funds without leg ...

Supreme Court: 2% real estate transfer tax more likely on offices converted to apartments

December 4, 2019

This is a favorable outcome for the real estate market. The acquisition of (an apartment right in) a converted building intended for residential use is more likely to be subject to 2% rather than 6% r ...

Bill on the introduction of a UBO register

April 9, 2019

Legal persons and other legal entities will soon be obliged to register their ultimate beneficial owners. On April 4, 2019 the bill ‘Implementation registration of ultimate beneficial owners of compan ...

Bill on the Modernization of Partnerships: third time lucky?

March 14, 2019

The consultation document on the bill on the Modernization of Partnerships (‘Bill') was published on February 21, 2019. The current legislation on partnerships dates from the 19th century an ...

Draft bill on transparency of civil society organizations: foundations and associations must publish donations and financial data

January 11, 2019

On December 21, 2018, the Minister for Legal Protection published the draft bill on the Civil Society Organizations Transparency Act. The proposal provides for, on the one hand, insight into cash flow ...

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