Important Dutch Tax Developments To Look Into Before 2021 Ends

2021 has almost come to an end. Therefore, we would like to take a moment to reflect on a couple of important Dutch tax developments in the Investment Management area.

Although the Netherlands is currently governed by a caretaker government, there are still several changes and developments that apply to the Investment Management industry - and thus will need to be considered.

Notable developments following Budget Day 2021 are the following:

• a change in the corporate tax rate
• new loss compensation rules
• the introduction of anti-transfer pricing mismatch rules
• a further restriction of interest deduction under the earnings stripping rules, and
• the implementation of the reverse hybrid entity rules.