Dutch Ministry of Finance Proposing Amendment to Entity Classification to Address Hybrid Mismatch Issues

The Dutch Ministry of Finance is reportedly finalizing a legislative proposal that would amend the country's current entity classification rules in order to address certain hybrid mismatch issues. In particular, this includes changing the treatment of limited partnerships (commanditaire vennootschap - CV) so that CVs are always treated as transparent instead of the current rules that allow treatment as transparent or non-transparent. Under this proposed change, CVs currently treated as non-tr…