Investments in immovable property
Foreign tax payers who invest via a fiscally transparent GmbH & Co. KG or Co-ownership in 1 or more Dutch immovable properties, must pay tax in the Netherlands. A tax scheme has been set up to make that easier.
You have investments in immovable property
Non-resident taxpayers who invest via a tax-transparent GmbH & Co. KG or co-ownership in one or more Dutch immovable properties are liable to pay tax in the Netherlands. A scheme has been set up to facilitate this.
How does the scheme work?
The participants in the GmbH & Co., KG or Co-ownership to which the scheme applies, file income tax together for their joint participation in the specific fund.