On 29 March 2021, the Dutch Ministry of Finance published a consultation document which includes proposed amendments to the Dutch qualification rules for Dutch and foreign entities. The consultation period ends on 26 April 2021. The aim of the proposal is to reduce the number of hybrid mismatches in an international context. It is envisaged that a legislative proposal will be published after the consultation period and that this proposal will be part of the 2022 Budget Day tax plan. The amendments are proposed
to enter into force on 1 January 2022.
The changes that are expected to be most important for the real estate industry are highlighted below.
