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

17 October 2023|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Netherlands

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 2023 proposal to align the legal entity and partnership classification rules with international tax …

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