Family businesses

Kopie van European Family Business Barometer 2019

The European Family Business Barometer is an annual survey published by KPMG Meijburg & Co, together with KPMG, FBNED and European Family Business (EFB). This study, which was carried out for the eighth time this year, provides insight into trends and developments at family businesses throughout Europe.

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Kopie van European Family Business Barometer 2019

The European Family Business Barometer is an annual survey published by KPMG Meijburg & Co, together with KPMG, FBNED and European Family Business (EFB). This study, which was carried out for the eighth time this year, provides insight into trends and developments at family businesses throughout Europe.

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

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 is excluded. The measure will apply for the first time for the calendar year 2023, one year later than originally planned.

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European Family Business Barometer 2019

The European Family Business Barometer is an annual survey published by KPMG Meijburg & Co, together with KPMG, FBNED and European Family Business (EFB). This study, which was carried out for the eighth time this year, provides insight into trends and developments at family businesses throughout Europe.

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

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 flows to civil society organizations by publishing information about donors who donate or make gifts of EUR 15,000 or more per year and, on the other hand, the obligation for foundations to disclose certain financial information.

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Consultation on draft bill against excessive borrowing from own company

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 section 3.1 of our previous memorandum). 

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Bill on the Modernization of Partnerships: third time lucky?

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 and, according to the government, no longer meet the needs of today’s users. 

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VAT policy statement on specific state supervision of investment funds

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 Minister elaborates on the qualification ‘specific state supervision’, which the Court of Justice of the European Union (hereinafter: CJEU) imposed as one of the conditions for applying the VAT exemption for the management of special investment funds (Article 135(1)(g) EU VAT Directive).

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Bill on the introduction of a UBO register

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 companies and other legal entities’ (‘the bill’) was presented to the Lower House. 

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