private equity investments in non-dutch target through a dutch coop

Michiel Schul and Jochem Van der val
Loyens & Loeff


Table of Content:

Use of Coops as holding vehicle for PE investments –general (slide 3):

  • Slide 4:Introduction
  • Slide 5:What makes Coops so Attractive?
  • Slide 6:Participation Exemption
  • Slide 7:No Dividend Withholding Tax
  • Slide 8:No Non-Resident Taxation under Business Exception

Examples use of Dutch Coops by PE investors (slide 9):

  • Slide 10:Examples use of Dutch Coops -overview
  • Slides 11-13:Case studies


Tax Bill 2012 –Legislative proposals (slide 14):

  • Slide 15:Tax Bill 2012–the Legislative Proposals
  • Slide 16: Tax Bill 2012 –Impact on structures with Coops


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