15 December 2022 - From 1 January 2023, the one-off increased gift exemption for owner-occupied housing, better known as the 'jubilee bonus', will be reduced to €28,947. By gifting in instalments, it is possible, under certain conditions, to use the current exemption of €106,671 in 2022 and 2023, without having to pay the entire amount of the gift to the donee in 2022. Recently, the Tax Office provided more clarity on this possibility.
27 October 2022 - On 1 November 2022, the Dutch 'UBO register' for trusts and similar legal arrangements (the Trust Register) will enter into force. The introduction of a Trust Register is one of the measures included in the (amended) fourth European anti-money laundering directive. The Trust Register is a publicly accessible register that contains certain personal data from the UBO registers of trusts...
20 mei 2022 - Vandaag, 20 mei 2022, heeft de Hoge Raad uitspraak gedaan over de casus waarbij een spaarder bij de Belastingdienst om ambtshalve vermindering had verzocht met betrekking tot de box 3-heffing. Het Rijk, en zo ook alle andere stakeholders, keken reikhalzend naar deze uitspraak uit omdat het oordeel van de Hoge Raad bepalend lijkt te zijn voor de omvang van het rechtsherstel inzake de...
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 Forvis Mazars...