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Advanced Tax Seminar 2023 Presentations  

Published on 13 Oct 2023

If you would like to revisit the presentations from the Advanced Tax Seminar on 10 October 2023, please see the attached files. 

Future direction of tax: Tax beyond compliance - Edwin Visser
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Technical update: The latest tax developments for non-listed real estate - Antoine Badot
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Implications of tax developments on fund structuring - Friederike Werner
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Update on new guidance for the Code of Tax Conduct Self-Assessment Tool - Anne-Sophie Le Bris
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Portfolio Management Course 2023 Paris Gallery  

Published on 05 Oct 2023

portfolio-management-paris-2023-a

INREV Academy - Learning paths  

Published on 04 Oct 2023

Dutch tax rules that impact the qualification of real estate investment funds and partnerships  

Published on 28 Sep 2023

Jelle Bas Boon (Tax Partner) and Maartje Vaandrager (Tax Manager) of Deloitte in Amsterdam, presented on recently announced Dutch tax rules that impact the qualification of real estate investment funds and partnerships.

Note: The situation described on slide 21 of the presentation would not arise if an amendment to the legislation proposed after the presentation is adopted. The proposal would delay the conditional withholding tax on dividends for hybrid partnerships until 01.01.2025 (i.e. the date on which partnerships would generally become tax transparent by default), unless these partnerships would be located in low-taxing or blacklisted jurisdictions

Dutch tax rules that impact the qualification of real estate investment funds and partnerships
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