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Legislative proposal for the modernisation of partnerships; civil and tax aspects

Legislative proposal for the modernisation of partnerships; civil and tax aspects

On 21 February, the draft bill of the Legislative Proposal for the modernisation of partnerships (‘draft legislative proposal’) was submitted for consultation. The draft legislative proposal intends to provide a modern, clear and straight forward scheme that, on the one hand facilitates the entrepreneur and, on the other, offers suitable ... Read More »

UBO definition and UBO register

UBO definition and UBO register

In connection with the legislative bill for the Fourth Anti-Money Laundering Directive Implementation Act, the Minister of Finance has on 6 April 2018 submitted the Draft Money Laundering and Terrorist Financing (Prevention) Act 2018 [Wet ter voorkoming van witwassen en financiering van terrorisme – Wwft] Implementation Decree, to the Senate ... Read More »

Important decision  Dutch Supreme Court regarding deductibility sale and acquition related costs participations

Important decision Dutch Supreme Court regarding deductibility sale and acquition related costs participations

Summary The Dutch participation exemption does not only exempt qualifying income (capital gains upon sale, dividends) but allows disallows certain cost deductions. Costs incurred in relation to the acquisition or disposal of a participation in a subsidiary are treated as non-deductible ‘acquisition or disposal costs’. To what extent costs incurred ... Read More »

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