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The Netherlands has seen increased usage of both its Corporate and Fund structures, by Private Equity and Real Estate fund managers in recent years. It has a strong financial sector, with knowledge and expertise, flexible corporate and tax laws, a low political profile and an attractive cost base. It also has a large number of double taxation agreements which makes it an important location for structuring investments – although its neighbor Luxembourg continues as a strong competitor.
Private Equity and Real Estate funds are generally structured as a Limited Partnership (Commanditaire Vennootschap) (“CV”), as a Private Limited Liability Company (Besloten Vennootschap met beperkte aansprakelijkheid) (“BV”) or a Public Limited Company (Naamloze Vennootschap) (“NV”).
The capital of a BV and an NV is divided into shares, which can be ordinary, preferred or priority shares. Only shares of an NV can be listed on a stock exchange. Other structures are available to funds but these are the most common. Cooperatives are the most popular structure for investment vehicles and although they are a fully taxable entity they do qualify for the participation exemption and treaty reliefs.
HOW WE CAN HELP
Augentius has been servicing Cooperatives, and more recently fund structures, for many years, in conjunction with our Dutch Partners, and in recent years has seen a substantial increase in the use of The Netherlands in fund structures. Services provided include:
- Fund Administration
- Fund Accounting
- Special Purpose Vehicle Accounting and Administration
- Corporate Services
- Investor Relations
- AIFMD Reporting
- FATCA/CRS Reporting
- Fund Launches