On December 17, 2024, the Upper House of the Dutch Parliament passed the entire 2025 Tax Plan package. It also passed an amending Act and adopted two motions. We have prepared a summary about thi ...
In our memorandum, we highlight the main (IFRS) tax accounting consequences of the 2025 Tax Plan and the disclosure requirements of Pillar 2 for the 2024 financial statements.
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.
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.
