The Dutch government recently submitted an implementation bill to the Lower House to clarify the tax treatment of partnerships. The Bill is introduced as a result of recent legislation whereby partnerships have the option to obtain legal personality. Types of partnerships The Bill indicates that the current civil partnership (maatschap) and general partnership (vennootschap onder firma), would be replaced by the public partnership (openbare vennootschap) and the silent partnership (stille vennootschap). A public partnership is defined as a partnership established to carry out a business acting under a common, publicly recognizable name, whereas a silent partnership is defined as a...