Wijziging van de Wet op de vennootschapsbelasting 1969 tot aanpassing van de regeling voor de fiscale beleggingsinstelling (Wet aanpassing fiscale beleggingsinstelling)

This Dutch bill amends the Corporate Income Tax Act 1969 to adjust the scheme for the fiscale beleggingsinstelling, a tax-privileged investment vehicle. Such entities can be exempt from corporate tax on their income if they meet certain conditions, typically around distributing profits and investing in a permitted way. The bill changes the rules governing that regime. The changes mainly affect investment funds that use the Dutch fiscal investment institution status, their investors, and their advisers. Investors in these vehicles may see differences in how income is taxed. The metadata does not specify the exact changes, so details should be checked in the bill text.