Under the Dutch tax system, investment funds and legal entities such as partnerships, CVs, BVs, and NVs are subject to corporate income tax. Investors in personal CVs or partnerships are treated as co-owners or self-employed, and corporate taxes may apply if specific conditions are met.
Real estate CV partners are not eligible for entrepreneurial benefits such as depreciation or investment deductions. Passive investors in these entities are taxed in box 3. Financial investment institutions are required to distribute their profits as dividends within 8 months and can borrow up to 60% of the financial book value. They benefit from a 0% tax rate.
