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On 15 November 2024 the Supreme Court delivered its long-awaited second ruling in the Didam case. In this ruling the Supreme Court clarifies the consequences of non-compliance with the rules contained in the first Didam ruling.

We present the 2024 Legalities Report, created in collaboration with The Class Foundation and seven other top tier law firms.

As we are one month away from the end of 2024, we are pleased to offer you an overview of relevant tax developments and year-end attention points for the Investment Management industry.