Dear BP colleagues (especially those living in-, from the Netherlands and/or having knowledge of the Dutch tax/legal system),

Background: Since some time now, we have been managing fix and flip deals in Spain (Barcelona & Valencia). The way how we are doing this is with crowdfunding, or making investors 'partners' in a real estate project that they invest in. We are doing this either via a Cuenta de Participation (participation contract; sharing all the after ROI without any guarantee might there be no result in the end) or a Prestamo Participativo (participatory loan; guaranteed ROI with a fixed rate that is significantly lower). As we are now dealing more and more with international investors, the Spanish law forces us to get these foreign investors a NIE (tax identification number) in which we as a company need to pay for. We are keen to avoid that.

Question: Does the same apply in the Netherlands? Do international investors need to have a tax identification number if they invest in a real estate project in Holland? Or is it allowed to use their own country specific one? As I am Dutch myself, I know that the Dutch rules are more liberal as we need to have an open economy to compete as a relatively 'small' country. 

I hope the above description is clear. Advice is very much appreciated!

Erwin