New partnership rules set to take effect in 2025 may subject regulated funds using tax-transparent Dutch Commanditaire Vennootschap (CV) structures to Dutch corporate income tax (CIT) and dividend withholding tax

Continue Reading Tax Implications of New Dutch Partnership Rules: Your CV May Become Taxable

One of the pillars of the Dutch Environmental and Planning Act (Omgevingswet), which went into effect 1 January 2024, is “participation.” The new law governs the physical environment in

Continue Reading New Environment and Planning Act (Omgevingswet)’s ‘Participation Requirement’ Does Not Imply Consensus, Confirms Recent Case Law

In November 2023, after several years of negotiation, the Council of the European Union published the detailed compromise text for the Alternative Investment Fund Managers Directive (AIFMD) II.

While the

Continue Reading AIFMD II: New Regulation of Debt Funds and Other Key Changes