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Tax

The Dutch Carried Interest Scheme: Changes On The Horizon?

On 13 February 2025, a detailed report was published by the Dutch Ministry of Finance (the Report), which may contain clues for future reforms of the Dutch tax treatment of carried interests ("lucratief belang"). The report provides a thorough analysis of the scheme's history, current implementation, and potential future changes. This article highlights the key findings and recommendations which may spark future reforms of the Dutch carried interest scheme.
27/02/2025
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