Dutch Mutual Funds: To Be or Not To Be?

Journal
Hoozemans, M.A.
Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 6
PriceUSD 45

This article addresses some Dutch civil law differences between a Dutch mutual fund (FGR) and a Dutch general partnership in relation to recent tax case law, and some conclusions are drawn from that case law.