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Netherlands — Orbitax Country Chapters
3.8. Specific (Deemed) Residence Rules for Partnerships, Hybrid and Specific Other Entities

Netherlands partnerships are transparent for tax purposes. Thus the partners of the partnership will be taxed individually in case the partnership has its business in the Netherlands. In case of resident partners, the results from the partnership will be included in their worldwide income. Non-resident partners will have a permanent establishment because of their share in the partnership, which makes them subject to non-resident taxation.

Special types of activity, such as pension or investment funds, are often operated using the legal form of a B.V. or N.V. For the residence rules regarding these entities, see Section 3.1.