Netherlands Proposal to align legal entity and partnership classification rules with international tax standards, including earlier look-through rule

The Netherlands has proposed new legal entity and partnership classification rules that would take effect, generally, on 1 January 2025 and, in certain cases, on 1 January 2024.
The aim of the new rules is to better align with international standards.
Enactment of a final proposal is likely in December 2023.

On 13 October 2023, the Dutch Government published a favorable amendment to its 19 September …