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02 February 2016

Dutch Government issues revised decree on fiscal investment institutions

The Dutch State Secretary of Finance issued a revised decree on January 11, intended to provide increased flexibility for structuring funds under the fiscal investment institutions regime (FII-regime). For application of the favorable FII-tax regime, an FII must meet specific requirements. One of these requirements is that the FII must distribute its profits equally across its investors. In addition, there are certain limitations in using different share classes in the FII. The revised decree provides an additional exception, namely a specific application of the so-called "tax rebate" per share class.

A Tax Alert prepared by Ernst & Young's Belgium-Netherlands Tax Desk in New York, and attached below, provides additional details.

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Document ID: 2016-0226

 

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