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New RETT proposal for share deals - further setback for Dutch housing market

Netherlands - February 27 2023 The proposal concerns the Cancellation of the real estate transfer tax (RETT) exemption for the acquisition of shares in a company owning newly built…

Jérôme Ariës, Jérôme Germann, Jacob Provoost, Ynze van der Tempel

ATAD3: European Parliament proposes favorable suggestions for fund managers

European Union - February 2 2023 ATAD3 will introduce a multi-level test to identify and combat entities with low or no substance (so-called ‘shells’). Entities…

Michiel Beudeker, Erik Kastrop, Frank van Kuijk, Jim Leijen, Margriet Lukkien, Robert Veenhoven

ATAD3 & Investment Funds

European Union - December 7 2022 The ATAD3 draft’s first Birthday, where do things stand? The draft anti-shell Directive (ATAD3) was published a year ago. ATAD3 combats the tax…

Michiel Beudeker, Linda Brosens, Erik Kastrop, Frank van Kuijk, Jim Leijen, Megane Lindecker, Margriet Lukkien

2022 - Important Dutch tax developments for the Investment Management industry

Netherlands - November 30 2022 As we're nearing the end of the year, we are pleased to offer you an overview of relevant developments and year-end attention points for the…

Michiel Beudeker, Erik Kastrop, Jim Leijen, Marco de Lignie, Robert Veenhoven, Jochem van der Wal

Dutch government publishes 2023 Budget - main take-aways for the Dutch real estate market

Netherlands - September 20 2022 In the accompanying letter to the Budget Plan 2023, the Dutch government announced that as per 1 January 2024, REITs (FBI’s - fiscale…

Jérôme Ariës, Michiel Beudeker, Dennis Schäfer, Arthur Smeijer, Ynze van der Tempel, Marloes Voorrips