06
Feb
As of 1 January 2025, all Dutch and foreign partnerships are, as a main rule, classified as transparent for Dutch tax purposes, except when a partnership should be considered a fund for joint account (FGR). In addition, also the tax classification rules applicable to FGRs were amended as of 1 January 2025 as well as those applicable to entities formed under foreign law.
This first 2025 edition of Quoted is an update of our Quoted of June 2024, which edition...