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Application of the business tracking scheme in the succession law
30 June 2020 - Recently, the Supreme Court has discussed the application of the business succession scheme (hereinafter: BOR) in the Inheritance Act in three judgments. The BOR is a facility that, if the conditions are met, can postpone or significantly reduce the income and gift or inheritance tax payable on business transfers to successors. Since the judgments concerned gift or inheritance tax, we limit ourselves to this in this report.
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Would you like to know more about the transfer of your business and the consequences of the Supreme Court judgments for the application of the tax facilities? Please contact Bianca de Kroon by email or by telephone: +31 (0) 88 277 10 10 or with Alex Broeksma by email or by telephone: +31 (0) 88 277 10 25. They will be happy to help you.
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Bianca de Kroon Partner
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Mazars is an international, integrated audit, tax and advisory firm. We provide the knowledge, advice and assurance our clients need to build and grow their business.
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Mazars has strategic alliances with Praxity and Pellicaan Advocaten.
Corporate sustainability
Mazars aims to be MazarsForGood and have a positive impact on the world and our society. We are fully committed to contributing to this as much as we possibly can.
Our managing team
The Mazars Executive Board consists of Ton Tuinier (Chairman of the Board), Peter Hopstaken, Mark Lucas Luijckx, Robert Jan de Rek and Frank Walta.
Mazars in the Netherlands
We are an international audit, tax and advisory firm committed to helping our clients confidently build and grow their businesses. We always seek to understand our clients and their environments, adjusting our recommendations and support accordingly.
Industries
The specialists of Mazars have a wealth of expertise from practically all markets and sectors. We are traditionally strongly represented in the SME sector and also advise numerous large companies. Extensive and current expertise of your industrial sector is vital to provide you with a high-quality service. It contributes to our ability to operate as a powerful sparring partner and to provide you with...
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The laws and regulations in the fields of accountancy and tax are subject to continuous development. These changes could have an impact on your business and operations. Would you like to reduce the risks and maximise the opportunities? We have set out various aspects for you.
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Your company must be and remain in top form, both legally and financially. But how do you achieve that?
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You want to fulfil your tax obligations without spending any more time than necessary. In addition, you want to seize the opportunities offered by the tax laws and regulations. The specialists of Mazars will help you to take full advantage of these tax opportunities. They will provide you with a customised advice: nationally and internationally.
IT Audit & Assurance
IT can no longer be ignored in our current society. IT-related tools are increasingly used as part of the primary service provision and are crucial for the continuity of an organisation. Having the right systems, adequate management information and proper security of company information, personal data and intellectual property is an absolute necessity.
Financial advisory
The Mazars Financial advisory team offers financial expertise in transactions, restructurings, value management, external reporting, financial disputes, court procedures and forensic investigation.
Global Compliance
The success of a business hinges on the proper focus. To ensure this, it is often advisable to outsource processes that are not part of the company’s core activities – such as tax, accounting or other support functions – to reliable partners. This means that you, as an entrepreneur, are free to concentrate on the key strategic objectives and devote all your energies to the continued growth of your...