Pursuant to Article 6 of the Decree on fiscal investment enterprises, where such an enterprise has shareholders who are not resident or established in the Netherlands, the amount of the concession is to be calculated in accordance with the following formula:
Investeerimisfonde käsitleva määruse artikkel 6 sätestab, et kui investeerimisfondil on aktsionäre, kes ei ela ega ole asutatud Madalmaades, arvutatakse maksusoodustuse summa järgmise valemi kohaselt: