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In our response to the draft legislative proposals, we have set out that the proposals mark an improvement over the legislation which is currently in place.
However, we have also outlined practical suggestions and comments to improve the proposals. In our response we highlighted civil law subjects such as legal personality, the power of attorney granted to a limited partner and reclassification risks of a fund for mutual account (fonds voor gemene rekening). Consecutively, we pointed out suggestions on the tax proposal touching different types of taxes, such as (corporate) income tax, withholding taxes, transfer tax and donation and inheritance tax. Finally, we discussed some transitional tax aspects of the proposals.
To read the proposal and (other) responses in full, please click on the download button provided below or check the website of Overheid.nl. Unfortunately, the proposal and the response are only available in the Dutch language.
