Family businesses

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

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 Court case law, which entailed a broader interpretation of specific state supervision than that in the earlier policy statement.

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Internet consultation on Qualification Policy for Legal Forms Act

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

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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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Kopie van Tax Technology & Transformation Services

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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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