Professional investors interested in the Dutch investment funds market can set up various types of vehicles. Among these UCITS and AIF funds are the two common types of investment funds which can also be marketed at EU level.
One of the most important aspects related to setting up an investment fund in the Netherlands is its taxation. From this point of view, the Netherlands is quite an attractive jurisdiction.
Our Dutch company formation advisors can explain how investment funds are taxed in this country.
Dutch investment funds can fall under one of the following tax categories:
Each of them will benefit from certain tax advantages.
Open-ended retail funds and hedge funds can enter the category of exempt investment funds which benefit from exemptions from the Dutch corporate and withholding taxes. In order to benefit from these exemptions, these must comply with certain requirements, one of the most important ones being to have a license issued by the Dutch Financial Authority.
Fiscal investment funds will benefit from a 0% rate on the corporate tax. They will also be subject to a 15% withholding tax applicable to the distribution of dividends unless a double tax treaty signed by the Netherlands provides otherwise. One of the conditions for this tax treatment is for the fund to be registered as a Dutch private or public limited liability company.
Our company registration agents in the Netherlands can help foreign investors who want to register investment funds in this country.
From a taxation point of view, a Dutch investment fund can be transparent if:
For full information on the taxation of investment funds in the Netherlands, please feel free to contact us.