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Articles by Nick Crama
Investor Tax Data: Unlocking Opportunities For European Real Estate Funds
Tax opportunities can be unlocked by real estate fund managers when improving their investor tax onboarding process. This publication highlights the need for investor tax data in a European real estate fund context, the business processes that are affected and how to unlock certain opportunities. Investors can impact the tax position of a fund and its subsidiaries by triggering (additional) taxation or tax reporting obligations.
Dutch Budget Day - Private Equity Update
Yesterday several tax measures were announced by the Dutch Ministry of Finance as part of the 2025 Budget Day Tax Plans which may impact the private equity industry. There were few surprises this year, as most changes had already been announced. The changes previously announced, for which no further details were provided yesterday, are not covered in this alert. For those, we refer you to our earlier alert: Dutch Budget Day 2024 - What to Expect for Private Equity Real Estate?
Dutch Budget Day 2024: Tax Measures Relevant For Private Equity Real Estate
On Dutch Budget Day 2024 (17 September 2024), several tax measures were proposed as part of the 2025 Budget Day Tax Plans (Belastingplan 2025) which may impact real estate investors investing in or via the Netherlands. Most changes were already pre-announced and/or leaked over the past weeks, so there were no real surprises.
Dutch Budget Day 2024: What To Expect For Private Equity Real Estate?
The European real estate market has experienced a sharp correction over the past years, which was fuelled in the Netherlands by (amongst others) tax legislation. Examples in this respect are the increase of the real estate transfer tax rate to 10.4%, the abolishment of the REIT regime and an increase of non-deductible interest under the earnings stripping rule due to rising interest rates.
New Tax Treaty Between Spain And The Netherlands: Expected Impact On Spanish Real Estate Investments - Income Tax - European Union
On 14 March 2024, the Dutch Ministry of Finance published a document with an update on the ongoing and planned (re-)negotiations of Dutch tax treaties. The document most notably states that the Dutch government has approved a new tax treaty between the Netherlands and Spain and will proceed with signing this new tax treaty as soon as possible. If the formalities by both jurisdictions are executed timely, the new tax treaty could already be effective as soon as 1 January 2025.
DAC6 And Real Estate Funds: Ten Lessons Learned
This article first appeared in International Tax Review. DAC6, which has introduced reporting obligations for certain cross-border tax arrangements, may very well be the most unpopular piece of tax legislation in the EU. Its broad scope and lack of guidance created a lot of headaches when the rules were first introduced in 2018. As DAC6 has been around for several years now, we reflect on ten lessons learned, which range from practical insights to best practices in the context of real estate funds.
DAC6 and real estate funds: Ten lessons learned
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Dutch VAT Adjustment Rules For Immovable Property Services: Public Consultation
On 5 March 2024, the Dutch Ministry of Finance launched a public consultation that runs until 2 April 2024 to extend the Dutch VAT adjustment rules (i.e., revision period rules) to cover certain immovable property services. The current VAT adjustment rules are limited to capital goods, such as immovable property itself. In this publication, our experts elaborate on the consultation and what to consider looking ahead.
Dutch List Of Low-Tax And Non-Cooperative Jurisdictions For 2024
On 29 December 2023, the Dutch Ministry of Finance officially updated the list of low-tax and non-cooperative jurisdictions for the year 2024. The most notable change to the list is the removal of the United Arab Emirates (UAE). The UAE is no longer considered a low-tax jurisdiction by the Dutch Ministry of Finance following the introduction of corporate income tax in the UAE with a statutory rate of 9%.
Update Of The Dutch VAT Decree For Immovable Property
On 14 December 2023, the Dutch Ministry of Finance published an updated version of the Dutch VAT decree for immovable property. This decree sets out the policy of the Ministry of Finance for VAT aspects related to immovable property. The decree has been updated to account for changes in case law, legislation and government policy. This publication highlights several key amendments: The lease of real estate is by default VAT exempt, unless parties opt for a VAT taxable lease.
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