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A management company has enquired whether shareholders of a SICAV in liquidation can benefit from the reinvestment regime if part of their settlement amount consists of credit rights (tax withholdings) that cannot be immediately reinvested in cash. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the remainder of the settlement amount is reinvested within the required timeframe and the credit is reinvested within one month of being collected.
The tax team reviews your specific situation.
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