Real estate transfer tax

Tax measures for 2023

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
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2022 Spring Memorandum – tax measures

The planned tax measures include a reduction in the step-up corporate income tax bracket, the introduction of two tax brackets in Box 2, a cap on the 30% ruling and an increase in the general real est...
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Pro Memoria 2022

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...
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Tax aspects of 2021 coalition agreement

We briefly address what is currently known about the intended tax measures.
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2022 Tax Plan package amended via Memorandums of Amendment

Among other things, the possibilities for setting off holding company losses have been limited and the permanent establishment concept has been expanded for the purposes of withholding tax on interest...
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The 2022 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.
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Tax measures for 2022

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
Read more

Also the acquisition of only the legal ownership of shares in real estate legal entities is subject to real estate transfer tax

The Supreme Court based its conclusion on a formal interpretation of the term ‘interest’ in the Legal Transactions Taxation Act and thus ruled differently to the Court of Appeals ‘s-Hertogenbosch, whi...
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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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