Company succession
Are you planning to take a step back from your company? Do you need help with (tax) management and guidance? Our specialists will be pleased to help.
Tax aspects of reorganisations, restructuring and acquisitions
Your legal structure is subject to change within your company and the environment. It is therefore important to regularly reflect on how to best structure your company. Would you like to change the structure or do you intend to reorganise? Then you have several options for restructuring.
Some key issues
In the expansion of business activities by an (international) acquisition or merger, some economic and tax legal aspects play an important role, such as:
- How will the acquisition be financed?
- Can the (inter) national acquisition be legally structured without taxation?
- How should you deal with existing fiscal risks or potential claims from the past?
- Must a (tax) due diligence be performed prior to the completion of the merger?
- What options are there to exploit opportunities for deductible losses of the acquired company after the acquisition or merger?
In addition to corporation tax, attention should be paid to sales tax in a restructuring or acquisition. If there is property, attention must also be given to the relevant transfer tax aspects.
Mergers
In the fiscal area, there are several subsidies to let a restructuring or acquisition take place without the need for tax to be paid:
- The share merger
- The business combination
- The legal division
- The legal merger
- The fiscal unit
Innovation subsidies
As innovation is vital to the Dutch knowledge economy, the Dutch government is keen to provide encouragement in both technical and other areas. The Research and Development (Promotion) Act (in Dutch: Wet Bevordering Speur- en Ontwikkelingswerk, or WBSO for short) and the innovation box were created to serve precisely that purpose. These are attractive tax facilities that enable you to achieve significant...
Tax benefit environmentally friendly business
Do you invest in environmentally friendly assets or assets that are energy efficient or generate renewable energy? Then make sure to miss no tax benefit and register your investment in good time!
Financing & interest deductibility restrictions
Within any business financing raises many questions. Should you, for example, invest with equity or just with debt? The details of your financing can have major tax consequences, including for interest deductibility on the financing. Mazars will help you optimise your tax financing structure.
Want to know more?
Marc Gurp, van Partner
