The Implementation of the AIFMD in Dutch Tax Law

In this article, the authors explain the amendments to Dutch tax law as a result of the recent implementation of the Alternative Investment Fund Managers Directive. Changes were made to the Dutch Corporate Income Tax Act, the Dutch Dividend Withholding Tax Act and the Dutch General Tax Act. Given the aim of the implemented directive, all these changes relate to investment undertakings. The authors will use the term “collective investment vehicles” in a general way; it is not a legal definition.