The House of Representatives published the Spring Memorandum on 28 April to update the 2023 budget. This includes a number of changes to the business succession scheme for gift and inheritance tax (BOR) and the pass-through scheme in income tax (DSR). By doing so, the...
In certain companies, permits are essential for the exercise of its activities. Consider building permits for a property developer or permits for taxi transport. In the event of a merger or demerger of such a company, it is often desirable for the existing licences to...
Opinion Combined Company Law Committee (‘GCV’ in Dutch)The first preliminary draft of the Act on modernisation of partnerships dates back about four years now. After the first amendments in 2019, a second round of amendments took place last November as a...
For the past two years, the temporary emergency law COVID-19 has been in force. This temporary emergency law made it possible to hold the general meeting digitally. As discussed in our previous blog, this emergency law will expire on February 1 2023. As an extension...
On December 5 2022, the Bill Implementing the Directive on cross-border conversions, mergers and demergers (hereinafter: Bill) was submitted by the House of Representatives. The Bill must ensure the transformation of the Directive (EU) 2019/2121 (hereinafter:...
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