Tax liability of reverse hybrid entities

22 October 2021
Article

In the 2022 tax plan, the government included an extension for the tax liability of reverse hybrid entities. We will briefly explain this extension.

Portraitphoto of Vincent Wanningen
Written by:
Vincent Wanningen Senior tax advisor
Tax liability

Expansion of tax liability for reverse hybrid entities

On January 1, 2020, the first hybrid mismatch measures in the corporate income tax took effect. These measures tackle tax avoidance due to hybrid mismatches. The Tax Plan 2022 contains a separate bill that extends these measures as of January 1, 2022. As of that date, there will be a tax liability for reverse hybrid entities.

More information on the tax liability for reverse hybrid entities can be found in the article These are the five most important changes in the international field.

Want to know more?

Would you like to know more about the tax liability of reverse hybrid entities? Our tax advisors would be happy to assist you. Please contact Vincent Wanningen, senior tax advisor, on telephone number +31134647209 or send Vincent an email.

View all tax changes from the 2022 Tax Plan.

Would you like to know more about the tax liability of reverse hybrid entities? Our specialist will gladly assist you

Email Vincent