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.

Portrait of Daniël van Meijgaarden
Written by:
Daniël van Meijgaarden 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 Daniël van Meijgaarden, senior tax advisor, on telephone number +31 165531348 or send Daniël an e-mail.

View all tax changes from the 2022 Tax Plan.

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