The Dutch State Secretary of Finance has issued Decree no. 2022-107231 of 30 March 2022, which was published in the Official Gazette on 13 April 2022. The Decree updates and replaces Decree no. 2017/116 of 3 April 2017 regarding the policy on the conversion of legal entities as per Article 28a of the Corporate Income Tax Act. This includes that taxpayers may request a tax-exempt conversion of a legal entity, which is explained by the Decree. In addition to certain editorial changes, Decree no. 2022-107231 contains new policies concerning withholding tax, functional currency, the retroactive effect of a conversion, and...