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zondag 1 november 2026

Binnenlandmeijburg.nl

Investigation into the pros and cons of a possible REIT-regime in the Netherlands

As from 1 January 2025, the fiscal investment institution (“FII”) regime will no longer be accessible for companies directly investing in Dutch real estate. As a result, these real estate investment companies will become subject to the regular Dutch corporate income tax regime as per 2025 instead of subject to a 0% tax rate which applies to FIIs. Since the announcement of this abolishment for real estate FIIs, a topic of debate in Dutch politics has been the introduction of an alternative Dutch real estate investment trust (“REIT”) regime as many countries (in Europe) have a REIT-type of regime. The Dutch State Secretary of Finance therefore decided to investigate the pros and cons of a new Dutch REIT-regime.

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TagsFinanceThe DutchJuneJanuaryEuropeanParliament

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