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ARTICLE · 17 MARCH 2014

More Flexibility For Structuring Fiscal Investment Institutions

De Brauw Blackstone Westbroek
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The Dutch Ministry of Finance issued a revised decree on 28 February 2014 which offers more flexibility for structuring FBIs.

NetherlandsFinance and Banking
Dick Hofland
Dick Hofland
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The Dutch Ministry of Finance issued a revised decree on 28 February 2014 which offers more flexibility for structuring FBIs. These institutions benefit from a favourable tax treatment subject to certain requirements, and the additional flexibility now offered relates to two of these requirements. FBIs should consult Dutch tax counsel about how the revised decree impacts their specific situations.

Fiscal investment institutions (FBIs) benefit from a favourable tax treatment, including a zero per cent corporate income tax rate, subject to the satisfaction of certain requirements. The revised decree offers additional flexibility in respect of two of these requirements:

  • an FBI distributes its adjusted profits within eight months following the end of the financial year

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