The Netherlands: Recent Private Equity Developments

The Netherlands: Recent Private Equity Developments

In recent years there have been a number of discussions on the influence of the private equity industry in the Netherlands. More specifically, in August 2015 members of the Dutch parliament presented an Initiative Memorandum to the Dutch Government that included a number of proposals to amend both tax law, and civil and business law, which are particularly relevant to private equity investments.

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M&A Matters The Netherlands

The Initiative Memorandum on private equity

The Dutch Government responded to the Initiative Memorandum but decided not to implement the majority of the proposals. However with respect to an interest deduction limitation rule on acquisition debt, the Government indicated that is is prepared to tighten such rules. Amendments are, at the earliest, expected by 1 January 2017.

Read the full article in the M&A Matters Spring 2016 edition PDF where we cover:

  • The Initiative Memorandum on private equity
  • The proposals included in the Initiative Memorandum
  • The Government's response
  • Suggested amendments to acquisition debt rules
  • European Initiatives
  • Next Steps 

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