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.
Author
Wouter van den Goorbergh
BrowsingWouter is a senior associate and experienced tax lawyer who regularly advises multinational enterprises on Dutch national and international tax law. He has extensive experience in design and implementation of cross-border restructurings, investment structures, mergers and acquisitions, APA/ATR-advice and general tax advice for multinationals.
Wouter started his career at Baker McKenzie in 2015. In 2019, he left the Firm to work as a flight attendant for KLM Royal Dutch Airlines and worked for some time at a major Dutch law firm. He rejoined Baker McKenzie in 2022.
Wouter started his career at Baker McKenzie in 2015. In 2019, he left the Firm to work as a flight attendant for KLM Royal Dutch Airlines and worked for some time at a major Dutch law firm. He rejoined Baker McKenzie in 2022.