VanOlde advises Dutch and foreign investment funds and their investors on the Dutch tax aspects of their fund structures and fund investments. Our advice is aimed at providing tax neutral investment solutions, as investing through a fund should not subject investors to duplicate layers of tax. We offer advice within the following main areas.
1. Fund set-up
We assist all types of funds, including private equity, venture capital, crypto, debt and real estate on their ideal fund structure and we guide funds through relevant tax aspects of the set up process. In particular, each fund structure should provide for a tax efficient way to hold and sell investments and to distribute proceeds to investors.
2. Fund documentation
It is important that the fund documentation is in line with the proposed structure and that the interests of all parties involved are dealt with correctly. We work together closely with fund lawyers and civil law notaries to ensure that all relevant tax aspects are provided for in the fund documentation.
3. Investor structuring
Investors that invest in Dutch funds may be subject to Dutch income and/or withholding taxes. We advise funds on how to avoid such taxes to the investors as part of the fund set up process and we advise investors, including foreign funds, on their investment structures, so as to ensure that their Dutch fund investments are structured in an efficient way.
4. Fund investments
We advise Dutch and non-Dutch funds on all tax aspects of investments into any asset class, which includes negotiating transactions, tax due diligence, transaction documentation and management incentive plans.
5. Carried interests
We assist funds and their managers on the tax aspects of the lucrative interest rules with respect to (carried) interests owned by the management.
6. Tax rulings
We regularly obtain tax rulings on the Dutch tax aspects of fund structures, including the (carried) interests owned by the management.