The LEENDERZ und is held to the Dutch tax law and regulation as part of the European law and regulation.
Participants from Europe, Middle East and Asia, except for The Netherlands, are not taxed. The participant are responsible for paying taxes in their own country of residence and/or within their own organisation (fiscal entity).
The published results are gross results. The duty to pay tax by the fund depends on each participant, whether their assets are in box-2, box-3 or in an oganisation (tax entity). Participants specify this themselves and this can be changed every year. This allows the most favourable tax conditions for each participant to be used. The fund does not provide tax advice. You can naturally ask questions to the tax authorities at www.belastingdienst.nl
- No tax is payable on the capital invested and is freely available for withdrawal. - The corporate income tax return is payable by the fund on the annual return. The rate in 2025 being 19,0% up to EURO 200.000 and 25,8% above EURO 200.000. The fund pays this to the tax authorities. - The participant may have to pay income tax on the withdrawn return, this is an own responsibility.
- The fund does not pay tax on the capital invested nor the return on investement. Tax obligations are an own responsibility. - For your information: in 2025 there is a tax-free allowance of EURO 57.684 for single people and EURO 115.368 for fiscal partnerships (married or cohabiting couples). Up to EURO 57.684 per person no tax is payable to the tax authority on the assets or the returns on investment. This is beneficial for savings starters.
- The fund does not pay tax on the capital invested nor the return on investement. Tax obligations are an own responsibility within the own organisation (tax entity).