The Legal 500

The District Court of the Hague rendered a remarkable decision regarding the scope of the consolidated group for tax purposes (“fiscal unity”) . This decision of the Court of District the Hague is contrary to two decisions of the District Court of Haarlem.

The Supreme Court of the Netherland recently ruled that the special tax regime for merger by exchange of shares is not applicable if a “standard” Dutch cooperative is be the acquiring company.

The Dutch government recently presented certain tax measures for the years 2009 and 2010 as part of a stimulus package. Two of the measures may have consequences for corporations.

The Netherlands offers a new and very attractive tax regime for investment funds. Under the new regime, qualifying investment funds are fully exempt from Dutch corporate income tax and from dividend withholding tax. The new regime is a favourable addition to the already existing tax regimes for investment funds. 

1.  IntroductionA Dutch foundation (stichting) can be used in a number of international structures. These structures can roughly be divided in asset protection and charity structures. After having addressed the main legal and tax characteristics of a Dutch foundation, this article will focus on the main features of Dutch foundation structures.

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