INVESTMENTS

Since the beginning of 2014, corporate entities established in the Netherlands must declare in their corporate income tax return whether or not the tax payer meets at least substance requirements:

  • At least 50% of the Directors are Dutch residents
  • Dutch resident Directors have the required professional knowledge to perform their duties
  • Qualified personnel to administer transactions
  • Decisions of the board are taken in the Netherlands
  • Bank accounts must preferably be maintained in the Netherlands
  • Bookkeeping is carried out in the Netherlands
  • The registered address is in the Netherlands
  • The entity should bear genuine economic risk in relation to its financing, licensing, rental or leasing transactions

ALIGN’S APPROACH

A service has been developed to match with the new economic reality and the transforming fiscal environment. Next to our corporate services, we established a cooperation with qualified senior experts who can be appointed as active Dutch based directors or administrators of client entities, participate in decision-making of local investments together with our clients and give investment guidance.