When is the acquisition of shares in self-storage company subject to over-taxation?
21 April 2021 - On 17 March 2021, the Supreme Court ruled in a case concerning the acquisition of shares in a self-storage company. According to the Supreme Court, the acquisition of the shares is, under certain circumstances, subject to over-taxation. According to the Supreme Court, this depends on the question of whether the operation of the storage facilities is subordinate to the entirety of the services that the self-storage company provides to its customers. The Supreme Court has instructed the Court of Appeal of Amsterdam to investigate this further.
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Fund manager transfer tax on acquisition of shares
14 April 2021 - On 9 April 2021, the Supreme Court ruled that fund managers are accountable for transfer tax when acquiring shares in so-called real estate legal entities (OZR). This is despite the fact that the fund managers do not acquire an economic interest in these shares. The same applies if the underlying investors would not be responsible for transfer tax in the event of a direct purchase of the shares.
Profit tax
The Netherlands has two types of income tax: income tax and corporation tax. But do you as a businessman know what form of income tax you have to pay? How much tax should you be paying? And where are the risks and opportunities for your company? The specialists from Mazars can help you with these questions.
Real estate