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Carried Interest & Management Incentive Plans

Our Investment Management team has wide experience in setting up management incentive plans (MIPs) and carried interest schemes for many fund managers and managers of portfolio companies. These include the legal and tax structuring, financial modelling, preparing legal term sheet and long form legal documentations.

06-03-2025

Launch of public consultation on taxation of lucrative interests

Yesterday, the Dutch Ministry for Finance launched a public consultation on the tax treatment of so-called ‘lucrative interests’, following the publication of a report thereon in February.

We advise on carried interest schemes at fund level, as well as on performance related arrangements (stock appreciation rights or sweet equity share plans) at portfolio company level. Our extensive involvement in all types of MIPs allows us to assist as well in defining commercial terms of MIPs during the due diligence phase with the target portfolio company.

With an integrated approach that sets us apart in the market, we offer our clients a unique combination of legal, tax and regulatory advice.

Employment tax issues (wage withholding tax, social security contributions) can present complex challenges for (national and international) employers today.

As most M&A deals involve employees, avoid any post-closing surprises with guidance through the related labour law processes and tax issues.

Do you own a family business? Are you an entrepreneur? Or maybe a high net worth individual?

Helping to sustain or create a flexible work force fully compliant with extensive labour law and wage tax legislation.

Whether you are buying, selling, partnering or investing in a company, the success of mergers and acquisitions (M&A) as a growth strategy relies on getting expert answers to your questions.

Loyens & Loeff helps simplify the process by offering you a one-stop shop for all your M&A needs, including those which relate to tax.

17-04-2024

Main Capital Partners closes Main Capital VIII and Main Foundation II at their hard caps

Our team assisted Main Capital as their lead legal and tax counsel on the structuring and formation of Main Capital VIII and Main Foundation II, both set up as Dutch master funds with Dutch and Luxembourg feeders.

What others say

'The team is hardworking and client-oriented.'

Legal500 EMEA (2025)

'Loyens & Loeff has an outstanding investment funds practice.'

Legal500 EMEA (2025)

‘The investment funds team at Loyens & Loeff is very knowledgeable and experienced and our go-to for advice on fund structuring and fundraisings.'

Legal500 EMEA (2025)

They have a good sense of market terms.

Legal500 EMEA (2025)

'The team includes lawyers, tax advisors and notaries and therefore can provide complete and pragmatic advice on all aspects of the investment fund lifecycle. The integrated approach, experience of the partner group and the size of the team is rather unique in the market.'

Legal500 EMEA (2025)

"True understanding of clients' needs, responsiveness and large team."

Chambers & Partners Europe (2022)

“We laud Loyens & Loeff for its commercial acumen and its very pragmatic & business-friendly approach."

Chambers Europe (2021)

“The team makes a real effort to understand what we need on a daily basis."

Chambers Europe (2021)

"Loyens & Loeff’s investment management practice offers truly integrated services. They smoothly combine tax, legal and regulatory aspects in their approach."

Legal 500 (2021)

"They are very experienced and reliable, react fast and are always to-the-point."

Legal 500 (2021)

"We highly appreciate their experience and great network among financial market and tax authorities."

Legal 500 (2021)

"They provide excellent materials for our local tax and legal & regulatory committees and by contributing to yearly recurring training programs for both junior and senior investment managers."

Legal 500 (2021)

"All top tier advisors with outstanding technical skills, which they combine with hands-on advice."

Legal 500 (2021)

"The Loyens team works collaboratively, efficiently, and quite creatively."

Legal 500 (2021)

“On top of the current developments, good network within government agencies. Pragmatic and focused.”

Legal 500 (2021)

“The team offers a full-service approach, combining the different disciplines. Seems to be most knowledgeable of market practices.”

Legal 500 (2021)

"Loyens & Loeff has a deep knowledge of applicable law, a commercial focus and a wide view of the market."

Legal 500 (2021)

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Carried Interest & Management Incentive Plans

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Launch of public consultation on taxation of lucrative interests

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Main Capital Partners closes Main Capital VIII and Main Foundation II at their hard caps

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Marco de Lignie

Christophe Boyer

Robert Veenhoven

Erik Kastrop

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Carried Interest & Management Incentive Plans

Launch of public consultation on taxation of lucrative interests

Main Capital Partners closes Main Capital VIII and Main Foundation II at their hard caps

Marco de Lignie

Christophe Boyer

Robert Veenhoven

Erik Kastrop

What others say