The rebate for direct venture capital investments and cultural investments
Last updated:
21-09-2020
As of 1 January 2013 not applicable.
The rebate for direct venture capital investments and cultural investments can be claimed by the Dutch taxpayer who qualifies for the tax incentive for direct venture capital investments and cultural investments.
If the tax incentive for direct venture capital investments and cultural investments was applied by the taxpayer and his/her partner jointly, the rebate for direct venture capital investments and cultural investments applies to the joint amount.
The rebate for direct venture capital investments and cultural investments amounts to 0.7% of the amount exempt on the basis of the tax incentive for direct venture capital investments and cultural investments at the reference date.
| The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466. |