Family & Business

Amended VAT guidelines have major consequences for VAT position holding companies

The changes will have a major impact on all organizations with holding activities and action will need to be taken before July 1, 2025.

2025 Tax Plan package revised with Memorandums of Amendment

The changes to the bill on the Business Succession Tax Relief (Amendment) Act 2025 will especially have a significant practical impact.

Global Family Business Report 2024

Finding ways for tradition and innovation to co-exist is one of the most common challenges in building a lasting legacy in family businesses. By exploring the essence of legacy and its impact on busin ...

Global Family Office Compensation Benchmark Report 2023

This report is one of the world’s largest dataset on Family Office compensation and with more than 650 single Family Office professionals participating in its creation, KPMG P ...

Achieving sustainable growth in private companies

In 2022, KPMG Private Enterprise Tax published a reported titled “Carving a new path: How private companies can contribute to future economic stability”. It strongly suggested that supporting the resi ...

Changes to VBI regime, abolition of open limited partnership and revision of qualification policy postponed for one year

In light of the responses to the internet consultations, the government intends to have the measures take effect as of January 1, 2025.

Tax changes announced in the 2023 Spring Memorandum

In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.

Internet consultation on abolition of real estate FBI, amendment of VBI regime and change in definition of mutual fund

The draft bill contains accompanying measures to avoid the (immediate) levying of corporate income tax, personal income tax and real estate transfer tax.

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