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INREV response to CBI DP on macroprudential policy for investment funds  

Published on 15 Nov 2023

On 10 November, INREV submitted its response to the Central Bank of Ireland on macroprudential policy for investment funds consultation in which we underlined the potential inconsistency with new measures related to fund liquidity management introduced by the EU, among others.

Dutch tax rules that impact the qualification of real estate investment funds and partnerships  

Published on 28 Sep 2023

Jelle Bas Boon (Tax Partner) and Maartje Vaandrager (Tax Manager) of Deloitte in Amsterdam, presented on recently announced Dutch tax rules that impact the qualification of real estate investment funds and partnerships.

Note: The situation described on slide 21 of the presentation would not arise if an amendment to the legislation proposed after the presentation is adopted. The proposal would delay the conditional withholding tax on dividends for hybrid partnerships until 01.01.2025 (i.e. the date on which partnerships would generally become tax transparent by default), unless these partnerships would be located in low-taxing or blacklisted jurisdictions

INREV response to ESMA consultation on draft RTS under the revised ELTIF Regulation  

Published on 07 Sep 2023

On 16 August, INREV filed its response to the ESMA consultation on draft RTS under the revised ELTIF Regulation advocating for more clarification in relation to its redemption policy and liquidity management tools, among others.

INREV Response to the ESMA consultation on draft RTS under the revised ELTIF Regulation
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