The tax treatment of foreign investment funds in the Netherlands - An analysis of the compatibility with the free movement of capital
(2025) HARN60 20251Department of Business Law
- Abstract
- This thesis analyses the tax treatment of foreign investment funds in the Netherlands. Investment funds subject to a special tax scheme are entitled to the reimbursement of withholding tax on the dividends they receive. In order to qualify for the special tax scheme, investment funds have to meet two requirements.
The analysis in this thesis is twofold. Both the compatibility of the special tax scheme with the free movement of capital and the application of CJEU case law by the Dutch Supreme Court are examined. Through a broad analysis of CJEU case law, this thesis concludes that the special tax regime is not necessarily incompatible with the free movement of capital. However, some inconsistencies are observed in the application of... (More) - This thesis analyses the tax treatment of foreign investment funds in the Netherlands. Investment funds subject to a special tax scheme are entitled to the reimbursement of withholding tax on the dividends they receive. In order to qualify for the special tax scheme, investment funds have to meet two requirements.
The analysis in this thesis is twofold. Both the compatibility of the special tax scheme with the free movement of capital and the application of CJEU case law by the Dutch Supreme Court are examined. Through a broad analysis of CJEU case law, this thesis concludes that the special tax regime is not necessarily incompatible with the free movement of capital. However, some inconsistencies are observed in the application of CJEU case law by the Dutch Supreme Court.
This thesis presents two possible solutions to improve the tax treatment of foreign investment funds in the Netherlands. The first solution involves adjusting the special tax scheme, which requires action by the Dutch legislature. The second solution entails enforcement of EU law by the European Commission through an infringement procedure. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9192598
- author
- Hingstman, Tim LU
- supervisor
- organization
- course
- HARN60 20251
- year
- 2025
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- dividends, free movement of capital, infringement procedure, investment funds, reimbursement of withholding tax, the Netherlands
- language
- English
- id
- 9192598
- date added to LUP
- 2025-06-05 10:43:56
- date last changed
- 2025-06-05 10:43:56
@misc{9192598,
abstract = {{This thesis analyses the tax treatment of foreign investment funds in the Netherlands. Investment funds subject to a special tax scheme are entitled to the reimbursement of withholding tax on the dividends they receive. In order to qualify for the special tax scheme, investment funds have to meet two requirements.
The analysis in this thesis is twofold. Both the compatibility of the special tax scheme with the free movement of capital and the application of CJEU case law by the Dutch Supreme Court are examined. Through a broad analysis of CJEU case law, this thesis concludes that the special tax regime is not necessarily incompatible with the free movement of capital. However, some inconsistencies are observed in the application of CJEU case law by the Dutch Supreme Court.
This thesis presents two possible solutions to improve the tax treatment of foreign investment funds in the Netherlands. The first solution involves adjusting the special tax scheme, which requires action by the Dutch legislature. The second solution entails enforcement of EU law by the European Commission through an infringement procedure.}},
author = {{Hingstman, Tim}},
language = {{eng}},
note = {{Student Paper}},
title = {{The tax treatment of foreign investment funds in the Netherlands - An analysis of the compatibility with the free movement of capital}},
year = {{2025}},
}