A corporation tax rate of 0% applies for fiscal investment institutions (FIIs). As from 1 January 2020, fiscal investment institutions may no longer invest directly in property. This measure is linked to the abolition of dividend tax. For the time being, dividend tax is being withheld on profit distribution to foreign investors. However, if the dividend tax is abolished, the Netherlands would lose its right to levy tax on results on property located in the Netherlands. With that in mind, the property measure prohibits FIIs from investing directly in property in the Netherlands.