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Jorn Nagtegaal

Jorn Nagtegaal is a junior associate within Amsterdam Direct Tax team. He joined the Firm in January 2021.

As of 1 January 2025, the Netherlands will introduce new rules with respect to the qualification of legal forms as either transparent (look-through/disregarded entity) or non-transparent (separate taxpayer/regarded entity) from a Dutch tax perspective.
An important change is that Dutch limited partnerships and comparable foreign partnerships will be considered transparent from a Dutch tax perspective, even if the participations are freely transferable.