Family & Business

Global Family Business Tax Monitor 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

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

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

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

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

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

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 ...

eighth edition

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 ...

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 flow ...