Loyens & Loeff’s Post

As from 2025, as a main rule, Dutch (commanditaire vennootschap; 𝗖𝗩𝘀) and foreign limited partnerships will be classified as transparent for Dutch tax purposes, except when a limited partnership should be considered a fund for joint account (fonds voor gemene rekening; 𝗙𝗚𝗥). In case of the latter, both a tax transparent and a non-transparent classification remain to apply as from 2025.   Due to the prevailing classification of the FGR, under circumstances, tax transparent limited partnerships that are ’investment funds’ (𝗙𝘂𝗻𝗱 𝗟𝗣𝘀) may transition into a non-transparent FGR as of 2025, however only when also possessing the other key characteristics of an FGR. Want to know more? Please see our website post: https://lawand.tax/3Yo3C25 For more information, please contact Michiel Beudeker, Robert Veenhoven, Marco de Lignie, Ton Stevens, Wouter van der Leij, Erik Kastrop or Thomas Moolhuijsen. #tax #privateequity #investments #jointaccount #lawandtax

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