Investment institutions: the Netherlands as your jurisdiction

The Dutch tax system has many features that make the Netherlands a favourable jurisdiction for establishing an onshore investment institution. Examples include the absence of withholding tax on outbound interest and royalty payments, the absence of stamp duty and contribution capital tax and an extensive double tax treaty network. In addition, the Netherlands offers a number of alternative tax efficient fund regimes, such as the fiscal investment institution (fiscale beleggingsinstelling) (the FBI) and the fully tax exempt investment institution (vrijgestelde beleggingsinstelling) (the VBI) This VBI fund regime may be an attractive structure for all kinds of investments. The FBI is used by investment institutions which, among certain other areas, focus on investments in securities and real estate, (typically but not only) for tax exempt and retail investors. The VBI fund regime may be an attractive structure for all kinds of (passive) investments.

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