Possible scaling back of business succession scheme and abolition of income tax carry-forward scheme
27 October 2022 - Members of Parliament have proposed an initiative bill relevant to entrepreneurs who hold (indirect) substantial interests in one or more companies with an active business. The bill represents a significant scaling-down of the current business succession scheme (BOR) and pass-through income tax scheme (DSR).
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Bianca de Kroon Partner
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Estate Planning
As a high-net-worth individual and/or entrepreneur, you want to be sure your capital is properly structured to suit your personal situation and preferences. But how can you be sure you have made the best choices when it comes to fiscal and legal matters? And that those choices will be modified in good time to suit changing legislation and regulations where necessary? The specialists at Mazars will...
Income tax
Income tax is a taxation levied on natural persons on income from employment, such as profits from business activities, but also on income from home ownership, pension and annuity benefits, income from substantial interest and income from savings and investments.