The Netherlands has published the Decree of 9 November 2024 in the Official Gazette, regarding the comparison of foreign legal forms. The decree sets out the conditions for determining whether a foreign legal form is comparable to a Dutch legal form for tax purposes. This includes a section outlining the essential characteristics of the Dutch non-transparent legal forms and of Dutch partnerships, including limited liability companies, cooperatives, associations, foundations, etc. The decree also sets out of the rules for determining comparability, including that a particular foreign legal form is not comparable to a Dutch legal form if: it is comparable...