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ARTICLE · 22 MAY 2023

Entry Into Force New Dutch Tax Classification Rules Postponed Until 1 January 2025

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On 8 May 2023, the Dutch state secretary for Tax Affairs and the Tax Administration sent a letter to the House of Representatives that included an expected planning for legislative proposals.

LuxembourgTax
Vincent Van Der Lans
Vincent Van Der Lans
Michiel Beudeker
Michiel Beudeker
Ton Stevens
Ton Stevens
Marco de Lignie
Marco de Lignie
Laurens Dik
Laurens Dik

On 8 May 2023, the Dutch state secretary for Tax Affairs and the Tax Administration sent a letter to the House of Representatives that included an expected planning for legislative proposals.

From this letter, it follows that the entry into force of the new Dutch tax classification rules for Dutch and foreign entities such as limited partnerships (see also our Tax Flash) and proposed changes to funds for joint account (see also our Tax Flash) are postponed until 1 January 2025. In addition, it can be derived from this letter that transitional arrangements will be introduced, effective as from 1 January 2024, that should allow funds for joint account and open limited partnerships, and the participants in such entities, to restructure tax-free during 2024. The scope of these arrangements will be released in September 2023.

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