Measures individuals & director-major shareholders
On Budget Day 2023, the plans for the coming year were announced. We list the most important (tax) proposals from the Tax Plan 2024 for you. What might change for you?
Business succession scheme: results follow-up study published
4 July 2023 - State Secretary Van Rij of Finance, in a letter dated 29 June 2023, has further informed the House of Representatives about the detailed results of the follow-up study on the business succession scheme in the gift and inheritance tax (BOR) and the pass-through scheme in the income tax (DSR). New measures have also been proposed for these two schemes.
Concurrence exemption in share transactions
29 June 2023 - In March 2023, we informed you about the Ministry of Finance's plans to no longer allow the concurrence exemption on acquisition of real estate shares. In the original proposal, this exemption was to be limited to the acquisition of bricks. However, after consultations with the construction industry, the proposal is amended.
Tax Plan 2024
The outgoing cabinet announced its tax plans for the coming year on Tuesday 19 September 2023. We explain the tax consequences for you. What does the Tax Plan 2024 mean for you?
Spring Statement 2023: tax proposals government
2 May 2023 - On 28 April, the Spring Statement 2023 was sent to the Second Chamber. In it, some adjustments for the business succession scheme in gift and inheritance tax (BOR) and the pass-through income tax scheme (DSR) were proposed.
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Johan Zuiderwijk Partner
Bianca de Kroon Partner
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Family business
As an entrepreneur in a dynamic and competitive market, you are increasingly faced with strategic and financing issues, increasing automation and digitalisation. How do you deal with it? And how does this fit in the strategy of the family and the family business? In a family business, it is important to balance the family interests and company interests.
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...