Newsoverview (25)

Global Family Business Tax Monitor 2023

February 28, 2023

KPMG Private Enterprise’s Global family business tax monitor 2023 compares the vastly different tax implications of transferring the family business through gifting during the owners’ lifeti ...

Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds

December 15, 2022

The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.

Court of Justice of the European Union rules that the UBO register must not be publicly accessible

November 23, 2022

The Minister of Finance has asked the Dutch Chamber of Commerce to temporarily stop providing information from the UBO register, effective as of November 22, 2022.

Lower House of Parliament passes bill on the Excessive Borrowing from Own Companies Act unchanged

September 14, 2022

Each holder of a substantial interest who has borrowed more than EUR 700,000 from their own company, will have to reconsider their position.

Amendment of VAT policy statement: broader application of asset management exemption

November 3, 2021

On November 2, 2021, the updated Specific State Supervision Policy Statement of the Deputy Minister of Finance was published. The updating of the original policy statement was necessary due to Supreme ...

Internet consultation on Qualification Policy for Legal Forms Act

March 31, 2021

The end of the open limited partnership and major implications for mutual funds.

Bill against excessive borrowing from own company presented to the Lower House

June 18, 2020

In the case of substantial interest holders who borrow more than EUR 500,000 from their company, it is proposed to tax the excess as income derived from a substantial interest. Home acquisition debt i ...

Bill on the introduction of a UBO register

April 9, 2019

Legal persons and other legal entities will soon be obliged to register their ultimate beneficial owners. On April 4, 2019 the bill ‘Implementation registration of ultimate beneficial owners of compan ...

VAT policy statement on specific state supervision of investment funds

April 8, 2019

On April 1, 2019, the Deputy Minister of Finance (hereinafter: Deputy Minister) published the Specific State Supervision Policy Statement, effective April 2, 2019. In this policy statement the Deputy ...

Bill on the Modernization of Partnerships: third time lucky?

March 14, 2019

The consultation document on the bill on the Modernization of Partnerships (‘Bill') was published on February 21, 2019. The current legislation on partnerships dates from the 19th century an ...

Consultation on draft bill against excessive borrowing from own company

March 6, 2019

On March 4, 2019 an internet consultation on the draft bill on the Excessive Borrowing from Own Companies Act was launched. This bill had been announced in September last year on Budget Day (see secti ...

Draft bill on transparency of civil society organizations: foundations and associations must publish donations and financial data

January 11, 2019

On December 21, 2018, the Minister for Legal Protection published the draft bill on the Civil Society Organizations Transparency Act. The proposal provides for, on the one hand, insight into cash flow ...

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