We describe the main changes achieved by the adopted amendments and explain several of the motions.

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

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

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 Private Enterprise and Agreus present to you a trusted benchmark for your Family Office Compensation.

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’ lifetime (including on retirement) and through inheritance across 57 countries, territories and jurisdictions worldwide.