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Court Addresses Gains in Nonresident's Reinvestment Reserve

Spring 2013

The Dutch Supreme Court on March 22, in Decision 11/05599, held that a nonresident owner of Dutch real estate may place a capital gain realized on the sale of that real estate in a reinvestment reserve and that the capital gain becomes immediately taxable only if reinvestment does not take place within the prescribed reinvestment period. The case concerned an entity incorporated under Dutch law that moved its place of effective management from the Netherlands to Luxembourg, but the decision should apply to all companies that are nonresident taxpayers for Dutch corporate income tax purposes and have business assets in the Netherlands.


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