Non-resident taxpayers, Dutch REIT regime and EU law: A commentary to recent case law

Adema, R., 29-Apr-2019, In : Derivatives & Financial Instruments.

Research output: Contribution to journalArticleAcademic

On 23 November 2018 the court of first instance of Zeeland-West-Brabant decided in the so-called Söndervermogen case. This case deals with the eligibility of non-resident taxpayers to the Dutch REIT regime (fiscale beleggingsinstellings or FBI-regime). It is widely expected that this case will ultimately be presented to the Dutch Supreme Court which might subsequently ask the ECJ for a preliminary ruling on certain aspects.
The significance of this case may not be limited to the Dutch REIT regime. Other European REIT regimes are de facto often limited to resident taxpayers too.
Before commenting on the decision by the court of first instance, the Dutch REIT regime will be explained in more detail. However, this contribution will start with a short overview of the facts and circumstances of the case at hand.
Original languageEnglish
JournalDerivatives & Financial Instruments
Publication statusPublished - 29-Apr-2019


  • REIT, EU law, non-resident taxpayer, free movement of capital, Dutch REIT regime

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