Netherlands - Non-Resident Taxpayers, Dutch REIT Regime and EU Law: A Commentary on Recent Case Law
- European Union,Netherlands
- R.P.C. Adema
- Derivatives & Financial Instruments, 2019 (Volume 21), No 3
- 29 April 2019
This article deals extensively with the Dutch Söndervermogen Lower Court case on the eligibility of non-resident taxpayers for the Dutch tax-favourable real estate investment trust (REIT) regime and its possible effects on EU REIT regimes in general.