Key Benefits:
Law of 8 October 1969 replacing the Decision on Income Tax, 1942 by a new legal system
We JULIANA, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc., etc., etc.
All of them, who will see or hear these, saluut! do know:
In this regard, we considered that it would be desirable to replace the Decision on Corporate Taxation 1942 by a more comprehensive and different legal system and, in conjunction with that, of the Decision on the Commissioner's Tax, 1941, to be repealed;
In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:
Under the name 'corporation tax', a direct tax is levied on the bodies listed in the Articles 2 and 3 .
1 In the case of taxable persons, the tax shall be subject to the tax established in the Netherlands:
(a) public limited liability companies, limited liability companies, open limited partnerships and other corporations whose capital is divided in whole or in part;
b. cooperatives and cooperative societies;
(c) mutual societies and associations acting on a mutual basis as an insurer or a bank;
d. Associations and foundations which are at the foot of the Housing Act have been approved by Royal Decree as institutions operating in the interests of the public housing establishment;
e. associations and foundations, as well as other than legal entities governed by public law, in so far as and in so far as they drive an undertaking;
f. funds for general account;
(g) legal entities governed by public law, other than the State, which are not already taxable in respect of parts (a), (b), (c), (d) and (e), in so far as they drive an undertaking.
2 As domestic taxable persons, the tax is subject to the tax of the undertakings driven by the State. For the purposes of this Law, all undertakings shall be driven by the State belonging to the same Ministry established by Royal Decree as referred to in Article 3 (2). Article 44 of the Constitution , considered together to form one company driven by the State.
3 A common fund is defined as a fund for the benefit of the beneficiaries by the ordinary account investing or otherwise use of funds, provided that the eligibility of the fund is shown in the fund. marketable securities of partial eligibility. A common fund shall be considered to be an undertaking. Proof of participation shall be deemed to be negotiable if, for the purposes of disposal, the consent of all the shareholders is not required, except that in the event of estrangement alone, the fund may be used for the purposes of common law. check that the evidence does not constitute a negotiable proof of proof of the evidence or of the blood and kin in the straight line.
4 Has the establishment of a body taken place under Dutch law, then for the purposes of this law, except for the Articles 13 to 13d , 13i up to and including 13k , 14a , 14b , 15 and 15a , the body was always considered to be located in the Netherlands. In the case of a body which would not be a domestic taxable person without the application of the first sentence, by way of derogation from Chapter II , the advantage in respect of a material interest as referred to in Article 17, third paragraph, part b , determined at the foot of Chapter III . A European limited liability company governed by Dutch law at its foundation is deemed to be constituted under Dutch law for the purposes of applying the first sentence.
5 The bodies mentioned in paragraph 1 (a), (b), (c) and (d) shall be deemed to be their undertakings to be used using their entire assets.
6 For the purposes of this Act, the existence of a public limited liability company or private limited liability company shall be assumed whenever and as long as an undertaking as belonging to a public limited liability company or a private company has been decided to limited liability company is registered in the commercial register.
7 The undertakings of a body referred to in the first paragraph, parts e and g, shall be considered as constituting together one undertaking for the purposes of this Act.
8 For the purposes of this Act, bodies established on the BES islands which are established by the application of Article 5.2 of the Tax Act BES be deemed not to be located on the BES islands, which are considered to be located in the Netherlands.
9 On written request and under conditions laid down by Our Minister, the inspector allows a body as referred to in paragraph 1 to be considered to drive his undertaking using his entire ability, if it is not. is considered to be a cultural institution. The request must be lodged with the inspector no later than six months after the end of the year to which the request relates first. The inspector shall decide on the application for an objection which is subject to the conditions to be laid down by our Minister. In the case of a request, the body shall be resold by the body, where the withdrawal shall only be possible with effect from the 10th year or a multiple thereof after the end of the year for which the request was first granted.
10 For the purposes of applying this law, a legal person governed by public law shall be a Dutch legal person governed by public law and a foreign legal person comparable to that body.
1 If foreign taxable persons are liable to the tax, the non-resident tax shall be subject to:
(a) associations and other legal persons;
(b) open limited partnerships and other non-legal entities which are not incorporated in the law and which are distributed in whole or in part in shares;
c. Target capabilities;
d. but bodies established in Aruba, Curaçao or Sint Maarten operating a firm using a fixed establishment on the BES islands or a fixed representative on the BES islands;
who enjoy Dutch income.
2 By way of derogation, from the first paragraph, bodies similar to a association or foundation established under Netherlands law are referred to in the Article 2, first paragraph, part e , whether or not they are a denomination, only to the tax in so far as they drive a business. Article 2, ninth paragraph, shall apply mutatis mutandis.
3 By way of derogation from the first paragraph, similar foreign legal entities shall only be subject to the tax in respect of any other legal person governed by public law in so far as they drive a business.
Under the float of an undertaking as intended Article 2, first paragraph, parts e and g, and second member , and in Article 3, second and third paragraphs The following shall be taken into account:
a. An appearance with corresponding efficacy resulting in competition with undertakings, driven by natural persons, or by bodies, listed in Article 2, first paragraph, parts a, b, c and d ;
(b) an activity consisting of the care of workers or former employees, their spouses or former spouses, their partners or former partners and their children or foster children through cash benefits of a kind of worker, spouse or former spouses; early retirement scheme (VUT-benefits) or pension, from the insurance of such benefits, or from the provision of annuities or capital benefits from life insurance;
(c) being a member of the party to the assets of an undertaking, in so far as it does not have the effect of having securities, where the interest of the latter does not have to be extended to a cash balance if any.
1 We reserve for a general measure of directors to exempt from tax the conditions under which:
a. Bodies whose possessions consist solely or principally of the property on the foot of the Nature law law 1928 ( Stb. (b) designated land goods, whose activities comprise at least the main purpose of the maintenance of those estates and other activities cannot be considered to be the driving of an undertaking;
(b) bodies whose exclusive or almost exclusive purpose is the care of workers and former workers in the event of invalidity and old age and the care of their spouses and former spouses, or partners and former partners and from their children and foster children who have not yet reached the age of 30 by means of pension under a pension scheme or benefits under an early retirement scheme, except in so far as they are benefits from work designated by a general measure of management which is not directly related to the implementation of such schemes.
(c) entities which carry out exclusively or almost exclusively activities which consist of:
1 °. the cure, nursing or care of the sick, maternity, people with mental or physical disabilities, orphans or elderly who cannot live independently;
2. providing appropriate efficacy for people with mental or physical disabilities; or
3 °. the provision of small credits to persons belonging to the economically weak groups of the population;
(c) Bodies engaged in agriculture, the insurance against damage on the basis of a common basis or of the care of funeral and provided that such bodies lack the pursuit of profits, whether or not in whole, or of subsidiary is meaning;
Hospital nursing funds and health insurance companies, in so far as they do not seek profits or otherwise than for institutions for the benefit of public health;
f. institutions admitted or recognised under the law as a carrier of risk in respect of insurance to public law, solely or substantially insure risks under the social security laws with exception of the Health insurance law and no undertaking other than an insurance undertaking;
g. Bodies whose efficacy is exclusively or almost exclusively composed of the holding of public reading rooms and libraries.
2 The first paragraph, part b, shall not apply to:
(a) public limited liability companies, private limited liability companies and other corporations whose capital is distributed in whole or in part, in which an employee or former employee, or his spouse or partner, is one of their blood or relatives in the straight line, or in the second grade of the sidelines, or any of their foster children together for at least 10 percent of the nominally paid-up capital, immediately or indirectly, is a shareholder;
(b) Other than the bodies referred to in (a) whose efficacy consists principally in the execution of pension schemes or early retirement schemes of employees or former employees of public limited liability companies, companies with limited liability or other corporations whose capital is divided in whole or in part in which those employees or former employees, their spouses or partners, their blood or relatives in the straight line, or in the second degree from the sidelines, or their foster children together or not for At least 10 percent of the nominally paid-up capital, immediately or indirectly, have been a shareholder or have been at any point.
For the purpose of application of paragraph 1 (b), a pension scheme or early retirement scheme shall mean:
a. Such a system of the meaning of Article 1 of the Pensions Act legal provisions relating to payroll taxes or to a foreign system corresponding thereto according to the nature and scope of the contract;
b. a pension scheme to which participation is compulsory on the basis of the Compulsory participation in a company pension fund 2000 , the Law on the Notation Office or the Compulsory Occupational Pension Scheme Act .
4 The nomination for a general measure of directors to be adopted under the first paragraph shall not be made more than four weeks after the draft has been submitted to both Chambers of the States General.
5 For the purposes of application of the first paragraph, introductory wording and part b, workers shall be treated as persons covered by a pension scheme as referred to in Article 3 (1). Article 1.7, second paragraph, part b, of the Income Tax Act 2001 .
1 Bodies as referred to in Article 2, first paragraph, part e , and Article 3, second paragraph , are exempt from tax in respect of one year, if the profit of the year-construed in accordance with Chapter II of this law with the exception of Article 9a and Article 12 -not more than € 15 000, or of the year and the preceding four years together, does not exceed € 75 000. If a year is a loss, the profit for that year shall be zero.
2 The first paragraph shall not apply in respect of bodies carrying out an activity as referred to in Article 4 (b) .
3 At the request of a body, the inspector shall determine, by way of an objection, that the body, by way of derogation from the first paragraph, is not exempt from the tax. The request must be lodged with the inspector no later than six months after the end of the year to which the request relates.
When the request referred to in paragraph 3 is accepted, the request shall be resold by the body, which shall be possible again only with effect from the fifth year or a multiple thereof after the end of the year for which the application was made. It was accepted for the first time.
1 The tax is exempted on request from an investment firm whose objective and actual activity consists of the investment of funds or other goods and which invests solely in financial instruments, with the application of the principle of risk-spreading, where the shares or certificates of equity (units of participation) are directly or indirectly repurchased or redeemed (exempted) from the assets of the institution, at the request of the participants. investment institution).
2 The first paragraph shall apply only where the investment enterprise is a public limited liability company or a common fund, or a body established or entered into or entered into by the BES Islands or Aruba's right, Curaçao, Sint Maarten, a Member State of the European Union or a State in the relationship with which a double taxation convention concluded with the Netherlands applies in which a provision is included that discriminates against nationality forbids for bodies which, by the way, are in the same situation as to Dutch law Bodies set up or contracted, which are similar in nature and form to the body set up or contracted under Dutch law.
3 For the purposes of this Article, an investment enterprise means a body in which the collective investment is sought or obtained or other goods are or are included in order to give the participants in the proceeds of the proceeds of the sale. to share investments.
For the purposes of this Article, financial instruments shall mean:
a. Financial instruments as referred to in Article 1: 1 of the Law on Financial Supervision , except for cases and rights as defined in Article 17a, parts a and b ;
Bank balances.
5 A body shall be considered as an investment entity only from one year to the end of the year.
6 The application referred to in paragraph 1 shall be lodged no later than the year from which the body is to be considered as a exempt investment body. The inspector shall decide upon the application for an objection of a possible decision.
7 If a body no longer meets the conditions for exemption of the tax during the course of a year, the body shall no longer be considered as being exempt from a decision of the inspector as from that year. Investment institution.
8 At the request of the exempted investment enterprise, it shall not be considered as such. The application referred to in the first sentence must have been lodged prior to the year from which the body no longer wishes to be regarded as a exempt investment body. The inspector shall decide upon the application for an objection of a possible decision.
1 The tax shall be exempt entities which are exclusively or almost exclusively:
a. as an academic hospital activities performed as mentioned in Article 1.4, first paragraph, of the Law on Higher Education and Scientific Research , or
(b) teaching or research, provided that such education and research are financed principally from public funds, from statutory tuition fees or by institution's funds, as referred to in Article 3 (1) of the Treaty; Chapter 7, Title 3, Section 2, of the Law on Higher Education and Scientific Research , from tuition as intended in Article 3 of the Tuition And Course Money Act , from foreign contributions corresponding to the nature and purpose of the said college or teaching fees or from contributions of general interest to those institutions for which no contractual consideration is requested.
2 In the case of a general measure of management, detailed rules may be laid down for the application of the first member to the bodies referred to in Article 2, first paragraph, parts a, b and e , and Article 3, first paragraph , not to be a body as referred to in Article 3, third member.
The following shall be exempt from the tax:
a. Groningen Seaports N. V.;
b. Havenbedrijf Amsterdam N.V.;
c. Havenbedrijf Rotterdam N. V.;
d. Port marshes;
e. N.V. Port of Den Helder;
f. Zeeland Seaports N.V., and
g. Bodies whose activities consist principally of the management, development or operation of a seaport or of operations which are of service to them and of which:
1. directors shall be appointed and dismissed only by the bodies referred to in parts (a) to (f), immediately or indirectly, and whose capacity in the event of liquidation is available exclusively for the purposes of the bodies specified in the parts (a) to (f); or
2 °. Only the bodies referred to in parts (a) to (f) shall be immediately or indirectly, shareholder, member, shareholder or member.
1 In the case of domestic taxpayers, the tax is charged to the taxable amount.
2 The taxable amount is the taxable profit enjoyed in one year less the rate of the taxable amount Chapter IV losses to be charged.
3 Taxable profit is the profit reduced by deductible gifts.
The term "Year" shall mean accounting year, or, if the taxable person does not regularly hold accounts with scheduled annual closures, calendar year. If the taxable person enters or ceases to be part of a fiscal unit as a subsidiary in the course of the financial year as a subsidiary, as a subsidiary Article 15, first paragraph , the part of that accounting year in which the taxable person is not part of that fiscal unit shall be considered to be a separate year.
5 In the case of ministerial rules, rules may be laid down in which the inspector may, under conditions to be laid down by the inspector, authorise the taxable person to calculate the taxable amount in a currency other than the euro. It shall specify, inter alia, the exchange rate to be converted into the other monetary units in euro amounts and at which rate the taxable amount calculated in the other monetary unit shall be converted into euro. The inspector shall decide upon the application for an objection of a possible decision.
1 The profit is understood and determined at the foot of the Articles 3.8 , 3.11 and 3.12 , 3.13, first paragraph, parts a, g, h and i , 3.14, first paragraph, points (b) to (h), and second to fifth paragraphs , 3.21 to 3.30 , 3.30a, first to seventh Member , 3.31 to 3.54 , 3.55 to 3.57 , 10.10 , 10a.2 and 10a.3 of the Income Tax Act 2001 , where an entrepreneur is read as a taxable person.
2 The first paragraph shall not apply to the extent that:
a. By or under this Act or under any Article 3.65 of the Income Tax Act 2001 otherwise specified;
b. Article 3.53 of the Income Tax Act 2001 relates to the formation of an old-age reserve;
c. the opposite is the result of the difference in essence between the taxable person and a natural person.
3 If an undertaking is not driven on behalf of the taxable person, but the taxable person, other than as a shareholder, is co-entitled to the assets of that undertaking, the profits of that undertaking shall be borne directly by the undertaking. Taxpayer enjoyed.
4 Article 3.13, first paragraph, part a, of the Income Tax Act 2001 does not apply if the taxable person has been part of a fiscal unit and has expired less than 6 years since the date of the start of the tax, except in so far as the taxable person is liable to the effect that the taxable person has the benefits would not be a profit if it did not form part of the fiscal unit.
5 In case of presence in one year of one or more employees within the meaning of the Act on payroll tax 1964 the profit shall be construed and determined at the rate of Article 3.15, first, second, third and fifth paragraphs, of the Income Tax Act 2001 For the purposes of applying the first paragraph, the amount indicated therein shall be replaced by 0,4% of the combined amount of the taxable amount of the workers concerned in the year, as provided for in Article 4 (1), Article 9 of the Law on the payroll Tax 1964 if the result is higher than € 4,500. If the taxable person chooses on the declaration, the salary of a former service shall not be paid for the purposes of applying the second sentence of sentence to the salary.
6 Where the taxpayer is a body as intended in Article 19a, 1st paragraph, part d, of the Law on the payroll Tax 1964 Applies to the valuation of pension liabilities, in addition to Article 3.29 of the Income Tax Act 2001 , that the obligation should not be valued higher than according to a system corresponding to a method used in insurers as defined by Article 19a, first paragraph, part b, of the Law on payroll 1964 in the case of an important part of the pension agreements as a starting point for the determination of the premiums under those agreements. Furthermore, as a supplement to the valuation of the obligation, no survival table can be used which takes into account expectations of future life expectations and can only be used for an age group. In order to correct the difference between the survival table used and a later date survival table.
6a For the purposes of applying Article 3.30a of the Income Tax Act 2001 The following definitions apply:
a. Body connected to the taxable person: Article 10a, fourth paragraph, and sixth member ;
b. A person connected to the taxpayer: a natural person for whom the taxpayer is a related body as intended in Article 3.30a, 10th paragraph, of the Income Tax Act 2001 .
7 Article 3.53, first paragraph, part a, of the Income Tax Act 2001 shall not apply to costs and charges related to an early retirement scheme as referred to in Article 4 (1) of the EC Treaty. Article 32ba of the Law on Pay Tax 1964 for the benefit of employees as referred to in Article 12a of that Act . A provision of such an early retirement scheme for such workers shall not be possible.
8 For the purposes of the application of the Articles 3.40 to 3.46 of the Income Tax Act 2001 are not taken into account obligations entered into by a company whose capital is divided in whole or in part:
a. In the matter of the acquisition of an undertaking or part of an undertaking against the award of shares;
b. to a person who or a body that is, for at least a third part of the nominally paid-up capital, immediately or indirectly, or has been a shareholder in that company for the last five years;
(c) in respect of any other company, capital is divided in whole or in part in shares, if either the taxable person in that company or a third party in both companies represents, for at least one third of the nominal value of the capital, the capital of the company. paid-up capital is immediately or indirectly, or has been a shareholder in the course of the last five years.
9 The Articles 3.40 to 3.46 of the Income Tax Act 2001 shall not apply in respect of entities which have been identified as an investment enterprise.
10 For the purposes of applying Article 3.47 of the Income Tax Act 2001 by the end of the year, prior to the entry into force of which a body is deemed to be an investment body, the goods of such a body shall be deemed to have been estranged for the value in the economic movement of such goods.
11 Our Minister may provide that the eighth paragraph shall not apply.
12 Article 3.55 of the Income Tax Act 2001 does not apply in the case of shares or earnings of profits that are classified as an investment entity.
13 For the purposes of applying Article 3.54 of the Income Tax Act 2001 , an investee as referred to in Article 13 is not included in the operating funds.
14 The amount referred to in paragraph 5 shall be replaced at the beginning of the calendar year by the amount corresponding to that amount at the beginning of the calendar year; Article 10.1 of the Income Tax Act 2001 shall be established to replace the Article 3.15, first paragraph, of that Act amount indicated.
15 For the purposes of the application of the Articles 8c , 10a , 12a , 13b , 13ba , 20a , 25 and 28 are the Articles 2.14a and 10a.7 of the Income Tax Act 2001 applicable mutatis mutandis, except that Article 2.14a (7th) of the Income Tax Law 2001 shall remain non-applicable for the purposes of Article 10a.
Profit does not include the amount by which the dividend tax to be transferred is Article 11, first paragraph, of the Dividend Tax Act 1965 is reduced.
1 If a body participates, immediately or indirectly, in the direction of, or supervision of, or in the capital of another body, and between these bodies, terms and conditions are agreed on the subject matter of their mutual legal relations. imposed (clearing prices), which deviate from conditions that would have been agreed upon by independent parties in economic traffic, the profits of those bodies would be determined as if they had been agreed upon.
2 The first paragraph shall apply mutatis mutandis where a single person, immediately or indirectly, participates in the direction of, or in the supervision of, or in the capital of one body and the other.
3 The bodies referred to in paragraphs 1 and 2 shall, in their records, record information showing the way in which the exchange rates referred to in that paragraph have been established and from which it may be made out whether or not there are any It is understood that the pricing of transactions is subject to conditions which would have been agreed upon by independent parties in the course of trade.
1 In determining the profits, the taxable person shall receive and pay, by the taxable person, bodies or natural persons belonging to the group of which the taxable person belongs:
a. Money in respect of remitments, whether directly or indirectly related, directly or indirectly, or
b. royalties in respect of legal or, in fact, directly or indirectly related legal relationships;
if the taxpayer does not run a real risk in respect of those loans or legal relationships per balance.
2 A taxable person shall be deemed to be in real risk in respect of related money loans if the own funds appropriate to cover the risks are at least the lower of the following amounts:
a. 1% of the amount of outstanding cash loans; or
b. € 2 000 000.
The taxable person shall establish that this amount of own funds is available to cover the risks involved and that this is affected if these risks manifest themselves.
3 Without prejudice to the provisions of paragraph 1, the profits of the taxable person shall be regarded as having regard to the profits made by the taxable person. Article 8b compensation to be determined for the functions exercised by the taxable person in relation to the related remitts or legal relationships.
4 Means a group: the taxable person together with the bodies and related natural persons connected with him, intended to Article 10a, fourth member, in liaison with the sixth member, fifth paragraph, second paragraph .
In determining the profits, the subsidies shall remain eligible under the Article 57, first paragraph, of the Housing Act , received by associations and foundations that are at the foot of the Housing Act have been accepted by Royal Decree as institutions operating in the interests of the public housing establishment.
1 In determining the profit of a body as intended in Article 2, first paragraph, part g, or second paragraph , then Article 3, third paragraph , benefit from the following benefits:
a. activities carried out for:
1 °. the body itself;
2. a public body governed by private law of the body, or
3. a public body governed by public law or a public body governed by public law in the context of a service contract, if the benefits arising from such activities are provided by that legal person or by private law; continue to be eligible for the benefit of the public body in determining the profits if these activities were carried out by that legal person or body and by that legal person governed by public law or by private-law public bodies would be involved in activities referred to in subparagraph (b);
(b) activities relating to the exercise of a public service mission or to a public-law body governed by public law, unless such activities enter into competition with undertakings driven by the public law of the public sector. Natural persons or bodies referred to in Article 2, first paragraph, parts a, b, c, d and e ;
(c) activities carried out in the framework of a grouping of public or private bodies governed by public law, provided that:
1. activities shall be carried out in respect of legal persons governed by public law and public bodies governed by private law, or bodies governed by private law, of such bodies, directly or indirectly, within the grouping. Public law entities
2. the activities would not be liable to tax or would benefit from the exemption if the activities were carried out by the immediate or indirect legal persons or bodies, and
(3) by such legal persons and bodies in proportion to the decrease in activities, shall be contributed to the costs of the grouping.
2 At the request of the body, the application of the first member shall be omitted.
3 The request referred to in paragraph 2 shall be made prior to the first year of application of the first paragraph by the body. The inspector shall decide upon the application for an objection of a possible decision.
When the request referred to in paragraph 2 is accepted, this shall apply to the termination of the application by the body, which shall be possible again only from the fifth year following the end of the first year to which the application relates or one of the following years. After retermination, a request may not be made for a period of five years from the date of application of the first paragraph as referred to in paragraph 2.
5 For the purposes of this Act, under a body governed by private law, the following definitions shall apply:
a. A body without shareholders, members, shareholders and members whose directors are appointed and dismissed only by public entities governed by public law, immediately or indirectly, and whose assets are to be liquidated exclusively is available to legal persons governed by public law; and
b. a body of which public or public entities or bodies referred to in subparagraph (a) are, immediately or indirectly, shareholders, members or members or members.
6 Under a public body governed by private law of a body governed by public law, for the purposes of this Act, a public body governed by public law shall be defined as:
(a) directors shall be appointed and dismissed by such public-law legal person only, immediately or indirectly, and whose capacity in the event of liquidation is exclusively due to that legal person governed by public law; or
(b) only that legal person governed by public law or one or more of the bodies referred to in subparagraph (a) is, immediately or indirectly, a shareholder, a shareholder, a part-owner or a member of the public body, or is a member of
7 The first paragraph shall not apply to:
a. Activities within the meaning of Article 6b , and
b. The production, transport or supply of gas, electricity or heat, and the creation or management of nets or pipes for the transport of gas, electricity or heat.
8 The first paragraph, part a, finds in the case of bodies referred to in Article 2, second paragraph , application to activities carried out for the State or for a State governed by private law of the State.
1 In determining the profit of a public body governed by private law, the following benefits shall be excluded from:
(a) activities relating to the legal person governed by public law, to whom a public body governed by private law is in a relationship as defined in Art. 8th, 6th paragraph , or any other public body governed by private law of that legal person, or a public body governed by public law, or a public body governed by public law, under a contract of services, if the public body of that public body is governed by the law of the benefits from these activities in that legal person, or that private-law public bodies would remain ineligible for profit in determining the profits if those activities were to be taken by that legal person or body itself have been carried out and by that legal person, or that Public body governed by private law would be involved in the activities referred to in subparagraph (b);
(b) activities relating to the exercise of a public authority or a public body governed by public law of that public body, unless such activities are in competition with undertakings driven by the public sector, Natural persons, or bodies referred to in Article 2, first paragraph, parts a, b, c, d and e ;
(c) activities carried out in the framework of a grouping of public or private bodies governed by public law, provided that:
1. activities shall be carried out in respect of legal persons governed by public law and public bodies governed by private law, or bodies governed by private law, of such bodies, directly or indirectly, within the grouping. Public law entities
2. the activities would not be liable to tax or would benefit from the exemption if the activities were carried out by the immediate or indirect legal persons or bodies, and
(3) by such legal persons and bodies in proportion to the decrease in activities, shall be contributed to the costs of the grouping.
2 At the request of the public body governed by public law, application of the first member shall be omitted.
3 Article 8e, third, fourth and seventh member , shall apply mutatis mutandis.
1 In determining the profit level, the following shall remain non-profit:
a. Benefits from activities carried out as an academic hospital as intended Article 6b, first paragraph, part a ;
b. Benefits from activities referred to in Article 6b, first paragraph, (b).
2 At the request of the taxable person, application of the first member shall not be applied.
3 The articles 6b, second paragraph , and 8th, 3rd and 4th Member , shall apply mutatis mutandis.
1 In determining the profits, the following shall be deducted:
a. Shares in profit to directors and further staff awarded in respect of labor performed in the Company;
b. Shares in profit in return for the provision of a concession or a license to a patent, or for any other similar performance, such as supplies or purchases, provided that those shares in profit do not include founders, Shareholders, members, participants or shareholders as such have been raised;
c. shares in the profit of an insurance undertaking which is the subject of insurance to be insured under their insurance;
d. establishment costs, as well as costs of change in the capital;
(e) the part of the profits of an open limited partnership that is due to the total liability of the shareholders as such;
f. [ Red: expiring;]
g. divisions of a cooperative or of an association on a cooperative basis from the profits enjoyed for that purpose by the year in which the profits made by or against the members in that year are not included in the measure the provision of capital by members as such-up to the amount of the profits enjoyed by the second paragraph as a whole, up to the amount of profits enjoyed by members as such, in so far as those departments have been allocated to members, natural persons;
h. in the case of a general purpose, institution and body representing a social interest and derives its profits mainly by means of labour which is not, or to a wage, significantly lower by natural persons than in any case of a kind used by natural persons; (i) the practice of economic traffic is carried out (volunteers): the costs which would be deductible in relation to volunteers if their remuneration would take place on the basis of the minimum wage, reduced by the actual costs.
2 The part referred to in paragraph 1 shall be the part which, until the whole of the year, holds profits as the part of the total cost of the cooperative or the association on a cooperative basis in respect of the year which relates to performance effected by or against the members, which is related to that total cost, on the understanding that the part thus calculated is increased by € 2269 up to the amount of that profit. When calculating the part of the total costs, cases provided by the members shall be taken into account only by the members delivered to their own undertaking if they have been supplied by the cooperative or by the The association shall be eligible only for the raw materials processed in it and shall only be considered as having regard to cases where the costs are only those which have benefited the suppliers themselves.
3 In so far as a body referred to in paragraph 1 is likely to make it likely that, in the case of a person referred to in that subparagraph, a wage higher than the minimum wage is normal, the person concerned shall be regarded as deductible expenses calculated on the basis of that higher wage.
4 The costs referred to in paragraph 1 (h) shall be deducted only if the body has specified it in its records to persons referred to in that part and must indicate their name, address, place of residence and the person concerned. They provided rewards.
5 The deduction of the first paragraph, part h, shall be taken into account only in so far as it amounts to more than the deduction resulting from Article 9a . If the calculation of the taxable profits by the deduction of the first paragraph, item (h), would lead to a negative amount, the deduction shall be limited to such an amount that no negative amount is incurred. If, before taking into account the deduction of the first paragraph, part h, the calculation of the profit already leads to a negative amount, that deduction shall not be applied.
6 In the case of ministerial arrangements, the prevention of distortion of competition, bodies, groups of bodies or activities may be exempted from the application of paragraph 1 (h).
1 In determining the profits, the following shall be deducted:
a. In the case of an institution with a general purpose, an amount equivalent to the profit obtained by means of known fund-funded activities;
b. In the case of a fund-raisers, the benefits to a general utility are the institution of the fund.
For the purposes of this Article, the following definitions shall apply:
a. known fund-building activities:
1. activities carried out in a significant degree with the help of volunteers, consisting of selling movable property or providing services at a price which is more than the price normally taken by the economic sector. to be considered to be business and to the buyer of the case or to the buyer of the service, that the proceeds of the proceeds are solely or almost exclusively for the benefit of a general interest;
2. activities carried out in a significant degree with the help of volunteers, consisting of selling movable property or providing services at a price which is generally considered to be commercial in economic terms, but of which the cost is substantially lower than is common in economic traffic because for the manufacture of the case or the delivery of the service volunteers make their labour available and to the buyer of the case or the buyer of the business of the case. (i) the service is indicated that the proceeds benefit exclusively or substantially exclusively a general utility; or
3. activities consisting of the collection of movable property and the fact that the proceeds of the collection alone or almost exclusively for the benefit of a general utility are communicated to those who discontinue the business. institution;
b. a fund-raisers: a body that carries out only known fund-building activities.
3 The benefits referred to in paragraph 1 (b) shall be taken into consideration only if:
a. The fund-werver has, by virtue of its obligations or under written agreement, committed, at the latest at the beginning of the notified fund operations, all or substantially the proceeds of the proceeds; and
(b) benefits have been paid not later than six months after the end of the year in which the funds were acquired.
On request, the benefits referred to in the first sentence of subparagraph (b) shall be taken into account in the financial year in which the funds provided for this purpose have been acquired.
4 If the calculation of the profit by the deduction of the first paragraph, item (b), would lead to a negative amount, the deduction shall be limited to such an amount that no negative amount is incurred. If, before taking into account the deduction of the first paragraph, item (b), the calculation of the profit already leads to a negative amount, such deduction shall not be applied.
1 When determining profit, do not deduct:
a. the not under Article 9 of any profit, immediate or indirect, of any name or of the form in which it is made;
b. Not under Article 9 covered benefits which are made by means of a statute, letter of office or other similar act, unless they fall within the nature of a business;
c. renten on the basis of a cooperative or an association on a cooperative basis, interest on shares in a mutual guarantee company or in an association acting on a mutual basis as an insurer or a bank, and, in general, all charges for capital injections by founders, shareholders, members, participants or shareholders as such;
d. repayments on a loan and value of the loan, where the loan is made under such conditions as to function effectively as a taxable person's own funds;
(e) the corporation tax and the taxes which are levied in any form outside the Netherlands to the profits or components of profits, if, for the taxable person, a double taxation scheme for the benefit of the application is or if the components of the profit to which the tax levied outside the Netherlands relates are not included in the taxable profits;
f. The dividend tax levied on profits received, the gaming tax levied on the gambling costs and the bank tax levied on a balance sheet total;
g. the amounts of more to be taken into account as defined in Article 12a of the Law on Earnings Act 1964 -in situations of material importance in the taxable person, except where the taxable person is liable to the person who, according to the said Article, is liable to pay a balance to the income in respect of those amounts per balance. Levied according to Dutch standards;
(h) in the case of bodies in which a public legal person has or has had an interest: taxes or charges levied by that legal person to the extent likely to be or have been designed to reduce the amount of basis for the charge of taxes to profit or income. The taxable person seeking security as to whether this part applies to him may submit a request to the inspector, who shall decide thereon by decision which is subject to a decision;
(i) costs and charges relating to a working area, including the establishment, for the benefit of a natural person having a material interest as specified in the Annex; Chapter 4, with the exception of Articles 4.10 and 4.11 of the Income Tax Act 2001 is in the taxable person, or of a person referred to in that person, as intended Article 3.92 of that Act , in his dwelling which does not belong to an undertaking or to the result of an activity, unless the costs and charges consist of a fee charged as a wage or the working space which is a traffic concept independent of traffic, part of the dwelling and:
1º. where the said person also has a working space outside of that dwelling, he acquires his taxable salary primarily in the working space in that dwelling; or
2º. where the person does not also have a working space outside of that dwelling, he is to acquire his taxable salary mainly in or out of the working area of that dwelling and to a significant degree in the working space in that dwelling;
(j) any capital shares distributed wholly or partly in shares: distribution or assignment of shares in that capital or in that of a body connected with that company, in the company or in one of the shares in which the company is subject to the same conditions of sale or company, as well as of rights to acquire shares in that capital or for profits in the company or body or of rights to be equivalent thereto, including those of workers whose wages and salaries are Annual entitlements of more than € 559,000 of which the value of which is mainly direct or immediate indirectly determined by the change in value of those shares or profit participation certificates;
k. at associations and foundations that are at the foot of the Housing Act A Royal Decree has been approved by a Royal Decree as those operating in the interests of the public housing: the contributions due in respect of Article 58, second paragraph, of the Housing Act .
2 For the purposes of this Article, 'home' means a ship or trailer which is permanently bound to a place as referred to in Article 3 (2). Article 1 (l) of the Rent Surcharge Act , as well as the origination of a dwelling, ship or trailer.
3 In the case of a ministerial arrangement, rules shall be laid down to determine the terms of reference for the application of paragraph 1 (j) to employees and to pay on an annual basis.
4 At the beginning of the calendar year, the amount of the ministerial arrangement referred to in paragraph 1 (j) shall be replaced by a different amount. This amount is calculated by multiplying the amount to be replaced by the table correction factor referred to in Article 10.2 of the Income Tax Act 2001 , and then bring it to the end of the matter. If such rounding has been applied in the previous calendar year, it may be assumed by replacement of the non-rounded amount.
1 In determining the profits, not including any deduction of interest costs and foreign exchange results-in respect of debts or, in fact, directly or indirectly owed to a related entity or related natural person, to the extent that those debts are related, directly or indirectly, directly or indirectly, to any of the following legal acts:
a. a profit-by-profit or refund of paid-in capital by the taxable person or by a body connected with him which is subject to this tax, to a body or a related natural person related to him;
b. a capital payment by the taxable person, by a body connected to that tax or by a person of natural person residing in the Netherlands, of a body connected with him;
(c) the acquisition or extension of an interest by the taxable person, by a body subject to that tax, or by a natural person residing with him who resides in the Netherlands, in a body which is acquisition or expansion is a body connected to him.
2 Of a relationship referred to in the first paragraph between a debt and a legal act may also exist if the debt is incurred after the operation of the legal act.
3 The first paragraph shall not apply:
(a) if the taxable person makes it likely that the debt and the related legal act are based on a degree of business considerations; or
(b) if the taxable person makes reasonable that the interest is levied on the person in law or in fact, directly or indirectly, by balance of a tax on the profits or income accruing to the Netherlands. measures are reasonable and that there is no settlement of losses or other claims from years preceding the year in which the debt has been incurred which does not provide for a levy on the interest per balance as provided for by the said reasonable measures shall be due, except where the inspector is liable to have entered into debt with the to the settlement of losses or other claims which have arisen in the year itself or will arise in the short term whether or not to the fault or to the legal act related thereto They are based on considerations. For the purposes of this section, a tax levied on profits shall be reasonable, according to Dutch criteria, if it results in a levy at a rate of at least 10% on a taxable profit determined by the Netherlands, where: Article 12b does not apply.
4 For the purposes of this Article and the Articles 10 , 13 , 13a , 13b , 13ba , 13d , 13th , 13j , 13k , 13l , 14 , 14a , 15g , 15i , 15j , 17a , 20 , 28 , 28b , 33 and 33b shall be considered to be a body connected to the taxable person:
a. A body in which the taxpayer has an interest for at least a third part;
b. a body which has an interest in the taxable person for at least a third part;
(c) a body in which a third party has an interest for at least a third part, while that third party also has an interest in the taxable person for at least a third party, an interest of which is held by the partner or an underage child of a natural person shall be assigned to that person, including child of a partner and a foster child under a child;
d. a body which, with the taxpayer, is part of a fiscal unit as defined in the Articles 15 and 15a .
5 If a person of natural person connected with the taxable person is to be regarded as:
a. for the purposes of this Article: a natural person who has an interest in the taxpayer or in a body connected to him, for at least a third part;
b. for the application of the Articles 13b and 13ba -a natural person who, together with his partner or not, has an interest in the taxpayer or in a body connected to him for at least a third part, as well as the partner of that person and a blood-or relative in the person straight line of this person, where a foster child, a partner of a foster child and a foster parent are equated with blood or relatives.
6 A body connected with the taxpayer as referred to in paragraph 4 of this Article, if that taxable person is part of a fiscal unit as referred to in Article 15, first paragraph , also classified as a taxable person, as part of the other taxable unit.
If the taxpayer of a body with which he is affiliated with Article 8b has obtained a money loan which does not have a fixed repayment date or a repayment date situated more than 10 years after the date of entry of that loan, whereas, in effect or in fact, no remuneration has been agreed on that loan or a remuneration which is significantly lower than that which would have been agreed upon by independent parties in economic traffic, shall not deduct the remuneration of that loan and value from that loan when determining the profit. In the event of a transfer from the repayment date to a later date, for the purpose of the first sentence, the loan shall be deemed to have been granted from the date of conclusion of that new repayment date.
1 When determining profit, benefits shall continue to be eligible under the terms of own shares and shares purchased as a temporary investment in a company which has an interest in the taxpayer for at least a third part.
2 Purchases of own shares and of shares in a related company as set out in Article 10a, seventh paragraph, of the Law on Pay Taxation 1964 In order to comply with an obligation of staff of its own company or the undertaking of the related company, a temporary investment shall be up to three months after the imposition of the option. To the extent that this temporary investment does not yet fall within the scope of the first paragraph, that paragraph shall apply.
3 For the purposes of this Article, an option obligation means a liability that is the counterpart of a right to acquire one or more shares or thereby equivalent rights, or of a right equivalent to that. a.
4 For the purposes of this Article, a share referred to in paragraph 1 shall be equal to the right to acquire a share and a right which is directly or indirectly linked to the change in value of a Share.
1 In determining the profit comes one to a commissioner-natural person who has a material interest in the body within the meaning of Article 4.6 or 4.7 of the Income Tax Act 2001 (i) remuneration granted in respect of the exercise of his duties, which exceeds, per year, more than € 1815 but not less than € 1815 and not more than € 9076. If and to the extent that it is shown that the remuneration was granted in respect of the supervisory task carried out for the benefit of non-shareholders and in respect of the incidental part of the administrative task, it is established on the basis of the preceding sentence deducting the amount to be deducted, this shall be made more than one additional deduction.
2 The part of the first paragraph shall not be deducted from a Commissioner's remuneration if that remuneration is for the benefit of a body which has an interest in the taxable person as intended to be in the form of a person Article 13 , regarded as an advantage in respect of that participation.
1 Bodies classified as a cultural institution, as well as bodies without shareholders or shareholders representing a social interest and profit mainly through volunteers, may constitute a spending reserve until the end of the year. a reduction of the costs to be taken into account in the second paragraph, if and as long as it is intended to incur such costs.
2 The costs for which a spending reserve may be incurred shall be the expenditure to be carried out during the year or the following five years:
(a) expenditure relating to the acquisition, production or improvement of assets other than immovable property intended to be made available, directly or indirectly, to third parties, whether or not in a direct or indirect way, or
b. Projects relating to projects.
3 The first paragraph shall apply only to the extent that business activities which are in line with the interests of the body or consist of collecting non-export goods for the purposes of trade are carried out. the importance. The term 'used goods' means any movable tangible property which, in the State in which they are or after their repair, can be reused or is used, with the exception of means of transport, works of art, Collectors ' items, antiques, precious metals or precious stones.
4 In the case of a ministerial arrangement, the prevention of serious distortions of competition, bodies, groups of bodies or activities may be exempted from the application of the first paragraph.
5 The amount to be added to the reserve to be added to the reserve for one year shall not exceed the profit realised in the year preceding that addition.
6 An annual spending reserve shall be included in profits no later than the fifth year following the year of the creation of the reserve, except in so far as the reserve has been formed in respect of the purchase, production or improvement of a reserve; means of business or relating to a project:
a. arising from the nature of a longer period required, or
b. In which the purchase, production or improvement of the farm or preparation of the project is given a start of execution, but further implementation has been delayed by special circumstances.
1 If it is plausible that, at any point in time, the ultimate interest in the taxpayer has been substantially changed, by way of derogation, from the date of Article 3.54 of the Income Tax Act 2001 the following rules:
a. Reinvestment reserve already formed at the time of that change shall be added immediately prior to that change to the profit;
(b) after that change, a re-investment reserve may be made only in respect of the foreign assets of which the disposition has been taken after that change;
c. is a reinvestment reserve deducted from the acquisition or production costs of a business agent and involves the acquisition of this business agent related to that change, then the carrying amount of the business asset shall be deducted. immediately prior to that change increased by the amount of this reduction, it being understood that the acquisition of the agent is in any case deemed to be related to that change if the acquisition takes place in the six months prior to that change.
The first sentence shall not apply if the taxable person makes reasonable that during the last three months preceding the change, his property has been made up of investments for less than half of the half of the period. In the case where the acquisition of the business agent takes place in the six months preceding the change in the final interest of the taxable person, the first sentence of subparagraph (c) shall not be applied at the request of the taxable person. if it is found that the change is based on facts and circumstances that have occurred after the acquisition of the business agent and which are unrelated to that acquisition. The inspector shall decide upon the request, referred to in the third sentence, in the case of a contested decision.
2 For the purposes of applying the first paragraph, an alteration of the ultimate interest shall remain non-eligible in the case of:
a. the change arises from a transfer under inheritance law or matrimonial property law; or
b. the amendment concerns an extension of the ultimate interest of a natural or legal person who, at the beginning of the year in which the reinvestment reserve was formed, already had at least a third of the final interest had an interest in the taxpayer.
3 The first paragraph shall not apply if the taxable person is not known or may have been aware that the ultimate interest in the taxable person has changed substantially, provided that the change does not exceed what can be regarded as usual.
For the purposes of this Article:
a. Investments includes liquid assets and real estate intended to be made available, directly or indirectly, to other entities other than those of the taxable person, as referred to in Article 3 (1). Article 10a, fourth paragraph ;
(b) be, in the case of a taxable person who drives an undertaking whose activities necessarily involve funds entrusted to him, other than as own funds, by bodies or natural persons who do not are connected to him as intended Article 10a, fourth, fourth and fifth member , the investments directly related to those funds do not qualify as investment.
(1) If the taxpayer has produced an intangible asset in respect of which he has been granted a patent (patentable asset) or an intangible asset that has been generated from the research and development work for which he is subject to a patent. an S&O statement was issued as intended in the Law reduction of payroll tax and public insurance premiums (S&O Asset), where, in the case of the declaration for one year, he/she selects from that year the benefits under that asset, taking into account the threshold as a member of the fifth paragraph, only for 5/H. It shall be the percentage of the highest rate specified in the Annex. Article 22 , applicable for the year in which the benefit is enjoyed. The first sentence shall be applied only to the extent that the balance of the benefits is positive.
2 This Article shall apply only to intangible assets whose likely benefits are to a significant extent their cause in patents granted to the taxpayer, as well as to S&O assets.
3 For the purposes of this Article, breeders ' rights shall be co-acquired.
4 This Article shall not apply to trade marks, logos, and similar assets, produced by the taxable person.
5 The first paragraph shall apply to the extent that the balance of the advantages enjoyed in the year in respect of intangible assets referred to in that paragraph exceeds the threshold. The threshold is equal to:
(a) the balance of the remaining costs, referred to in paragraph 6, to be added at the end of the preceding year, plus:
b. The production costs of the patent and S&O assets for which the taxable person has opted for application of this Article for the year, plus:
(c) an amount equal to the balance of the benefits referred to in the first sentence of the first paragraph, if that balance is negative, and plus:
d. the value in the economic movement of an intangible asset for which the taxable person has chosen to apply this Article for the year and the benefits of which were part of the profits of another State in any prior year Of which Article 15th, first paragraph , where the benefits from that asset are no longer part of that profit, in so far as this value exceeds the costs of the production, and less than:
e. the benefits under the patent assets referred to in subparagraph (b) enjoyed during the period from the year of application from the patent until the year prior to the year of grant of the patent, to the extent that such benefits are not going above the sum of the amounts referred to in points (a), (b), (c) and (d).
6 The inspector shall, at the same time, fix the balance of the remaining costs to be paid at the end of the year, at the same time as the assessment of the attack on the year at the end of the year, which is the following:
(a) the amount fixed at the foot of this paragraph by the end of the preceding year, as established, increased by:
b. The multiplications referred to in paragraph 5 (b), (c) and (d) shall be reduced by:
c. the reduction referred to in paragraph 5 (e), as well as with:
d. the benefits enjoyed in the year that did not exceed the threshold of the year.
7 If any reason for suspecting that the balance referred to in paragraph 6 has been set too low, the inspector may review the decision referred to therein in the case of an objection to a contested decision. A fact that the inspector was known or could have been reasonably known cannot provide a basis for revision, except in cases where the taxable person is, in respect of this fact, the same as that of the person concerned. Article 16, second paragraph, introductory wording and part c, third and fourth paragraph, of the General Law on State Taxation shall apply mutatis mutandis. Remedies against a decision referred to in that paragraph may relate only to multiplications pursuant to subparagraph (b) and to the reductions resulting from parts c and d of that paragraph.
8 In the case of, or under general management, detailed rules, including detailed rules, may be laid down for the application of this Article. It may also lay down rules for the determination of benefits under an intangible asset referred to in paragraph 1 and for determining which part of the tax levied by another Mogenity on benefits under the conditions laid down in Article 4 (2) of the Treaty. this Article, based on double taxation arrangements, can be offset against the corporation tax due.
This part has not (yet) entered into force; see the summary of changes
1 In determining the profits, the advantages of an investee, as well as the costs related to the acquisition or disposal of such participation ("participation exemption"), shall be taken into account.
2 Where the taxable person is involved, the following shall be considered:
a. for at least 5% of the nominally paid-up capital is a shareholder of a company whose capital is divided in whole or in part;
(b) at least 5% of the total number of securities in circulation in a common account fund; in so doing, the number of other than single units of partial eligibility shall be traced back to a corresponding number of proof single proof;
c. is a member of a cooperative or of an association on a cooperative basis;
d. as a limited partnership, has a share in the company community of an open limited partnership and thus shares at least 5% of the benefit obtained by that company.
3 In the case of the taxable person holding shares in a company established in a Member State of the European Union with which the Netherlands has concluded a double taxation convention providing for a reduction in the amount of taxation of dividends on the basis of the number of voting rights, notwithstanding the second paragraph, introductory sentence and subparagraph a, participation shall also be granted if the shares held by the taxable person hold at least 5% of the voting rights. representing.
4 If the taxable person in a body has a holding referred to in the second or third paragraph, the person liable shall be kept under that participation by the taxable person:
a. Proof of profit of that body;
b. Debt claims on that body as intended Article 10, first paragraph, part d .
5 A participation shall be involved if the taxable person:
(a) is a shareholder of a company or is a member of a fund for ordinary account, or has a limited partnership in the corporate community of an open limited partnership while the company is a limited liability company; (b) The general public fund or this open partnership with the taxable person is connected with the taxable person for the purposes of the Article 10a, fourth paragraph , or in which a body connected to the taxable person has an investee as referred to in the second or third paragraph;
b. a claim on a body property referred to in Article 10, first paragraph, part d Whereas the taxable person does not have a holding referred to in the second or third paragraph by a body connected to the taxable person, or that body is connected to the taxable person for the purposes of the Article 10a, fourth paragraph ;
(c) The holder is a profit proof of a body, while the taxable person does not have a holding referred to in the second or third member, but a body connected to the taxable person, or that body is with the taxable person connected within the meaning of Article 10a, fourth paragraph .
6 If a participation or a part of it has been alienated or obtained at a price consisting wholly or partly of a right to one or more time-limits whose number or size in the year of the disposal or procurement is not yet It is established that the changes in value of that right and the transferee are subject to the changes in value of the liability corresponding to that duty to the benefits of the investee. The first sentence shall apply mutatis mutandis in the case of adjustments to the price at which the price has been charged or obtained; it shall apply mutatis mutandis to the holder of a participation of the company in which the holding is held. shall be held, shares have been purchased.
7 If the inspector has established in advance of an objection to an objection, where appropriate under the conditions of the lodging of a legal act, that a legal act is intended to cover foreign-exchange risk which is to run with an investee, a the advantage of the relevant legal act to the benefits arising from the investee.
8 The exemption from participation shall not apply in respect of a taxable person who has been designated as an investment enterprise.
9 The exemption from participation shall not apply to benefits arising from an investment held as investment (investment participation), and to the costs of the acquisition or disposal of such holding, unless a contribution is made to the qualifying investment participation.
10 A participation shall in any event be deemed to be investment participation if:
(a) the assets of the body in which the taxable person holds the participation consolidated, normally largely of interests as referred to in the 14th paragraph, except that the interests of consolidation are only interests of At least 5% shall be taken into account;
(b) the function of the body in which the taxable person holds the holding, together with the bodies in which the body has an interest of not less than 5%, is largely composed of the direct or indirect financing of the taxable person or of the taxable person or the own resources used by the taxable person or by the taxable person, including the making available of use or use of the goods from farm resources.
11 For the purposes of applying the ninth paragraph, Article 13aa, first, third and fifth members , 13ba, fourteenth member , and Article 23c, second to fifth paragraph , a participation of the taxable person in a body shall be considered to be qualifying investment holdings if:
a. the body is subject to a tax on the profit that results in a Dutch notions of real charge;
b. the property of the body immediately or indirectly, usually for less than half of the lower-loaded free investments, except that for the purposes of this section and Article 13a low-taxed free investments shall not be taken into account in such a way that the assets of the body which hold the low-taxed assets usually consist of at least the principal assets of assets other than low-taxed freehold assets. investments, where the participations that maintain that body are not considered to be assets.
12 For the purposes of the 11th paragraph and Article 13a, first paragraph The following shall be considered free investments:
(a) investment other than that reasonably necessary for the business activities of the entity holding the investments, excluding investments consisting of immovable property, including rights which relate directly or indirectly to immovable property-which are not in the possession of a body that has been designated as an investment enterprise or a exempt investment enterprise;
(b) assets used for activities consisting largely of the direct or indirect financing of the taxable person, or of entities related to the taxable person, with the exception of:
1. possessions likely to be held by a body whose activity may be regarded as active financing operations pursuant to rules to be laid down by Ministerial Regulations;
2. assets which show that the cost of acquisition or delivery is wholly or substantially financed by loans from other than related bodies or related natural persons;
c. means of business used for work which is largely made up of making available to the taxable person, or to the taxable person, the use or right of use, with the exception of: from:
1. means of business which are likely to be held by a body whose activity may be considered as active posting work under rules to be laid down by Ministerial Regulations;
2 ° means assets which show that the cost of acquisition or production is wholly or substantially financed by loans obtained from other than related entities or natural persons.
13 Free investments are low-taxed if the advantages in respect of investments, assets or assets as referred to in the 12th paragraph are not included in a tax on profits resulting in a Dutch notions real levy.
14 For the purposes of the 11th and 12th members, and Article 13a its assets that consist of interests in bodies, in any case an investment if they consist of:
(a) interests of less than 5% of the nominally paid-up capital of a company whose capital is divided in whole or in part;
(b) interests of less than 5% of the number of securities in circulation in a common account fund, with the exception that the number of other than single proof of partial eligibility shall be reduced to a maximum of Corresponding number of single evidence;
c. A share as a limited partnership in the corporate community of an open limited partnership, which is less than 5% shares in the advantage obtained by that company.
15 Possessions used for activities which largely consist of the direct or indirect financing of the taxable person or of the taxable person or of the taxable person and who, pursuant to paragraph 12 (b), is less than 2%, not to qualify as free investment, or to qualify as low-taxed free investments under the thirteenth member, for the purposes of the 11th member and Article 13a be considered not to be assets of the entity in which the taxpayer has an investee.
16 If an interest that the taxpayer has been holding for more than one year and for which he was unabated during that period for the benefit of the participation exemption, is no longer to be considered as an investee as the scale of the interest no longer fulfils the condition of at least 5% referred to in the second or third paragraph, shall remain for a period of three years from the date of expiry of that condition, from the date of the failure to comply with the condition laid down in that paragraph. application with regard to benefits under that interest and costs of acquisition Or the alienation of that interest. The sixth, seventh and ninth members shall apply mutatis mutandis.
17 The exemption from participation shall not apply to benefits arising out of a participation in so far as such advantages consist of:
a. Compensation or payments made by the body in which the investee is held to the extent that such rights can, in fact, be deductible directly or indirectly on the basis of a tax levied on profits;
(b) which is received to replace any fees or payments which have been lost or to be paid as referred to in subparagraph (a).
Where a fee or payment referred to in the first sentence of subparagraph (a) is charged to the cost of an investee, an amount equivalent to that payment shall be made up to the taxable person's profits. counted.
1 The taxable person, whether or not combined with a related body, has an interest of 25% or more in a body as being of investment:
a. that is not subject to a tax on profits resulting in a real charge levied on Dutch concepts; and
(b) whose assets, whether immediate or indirect, consist exclusively or almost exclusively of low-taxed free investments, value that interest on the value in economic traffic.
2 With effect from the moment when the first paragraph no longer finds application with respect to the taxpayer, the acquisition price of the interest in the entity for the determination of the profit is set to the carrying amount of this interest on the immediately preceding that on which the first paragraph no longer applies.
3 For the purpose of determining the size of the interest referred to in paragraph 1, shares, certificates of equity, membership rights and shares as a limited partnership in the corporate community shall not be taken into account limited partnership, which in the dissolution of the body does not share in the reserves of the body.
1 Where the taxable person benefits from investment holdings other than qualifying investment holdings, a roiled amount of such advantages shall be regarded as profits and shall be borne by the benefit of those benefits. Printing profits tax the corporation tax payable according to Article 23c (Participating netting).
2 Brugestion of an advantage takes place by multiplying the advantage by the factor of 100/95. The britisation also applies to the benefits provided in Article 13, sixth and seventh paragraph .
3 Revaluation benefits and benefits are calculated taking into account the costs related to the acquisition and the disposal of the investment investment in question other than a qualifying investment interest.
4 To the extent that an advantage consists of a profit benefit for which a request as referred to in Article 23c, third paragraph This advantage, by way of derogation from the second paragraph, shall be taken into account after an increase in the amount of the profit tax referred to in Article 23c, fourth paragraph, on that profit benefit.
5 In the event that in a year the amount of the combined benefits arising from investment holdings is not qualifying investment holdings is positive, profit taxation shall be charged to such benefits on the basis of the corporate tax due that year was granted a reduction according to Article 23c (Participating netting).
6 In the event that in a year the amount of the combined benefits arising from investment holdings is not qualifying investment holdings negative, the profit of that year shall be reduced by an amount representing the amount of 5/H of that amount. It shall be the percentage of the highest rate specified in the Annex. Article 22 , in effect at the end of the year.
7 This article does not apply:
a. where the body in which the taxable person holds an investee is exempt from a tax on profits, or is subject to a tax on profits which does not result in an effective tax;
b. in respect of a taxable person who has been identified as an investment enterprise;
(c) advantages in so far as they consist of fees or payments made by the body in which the participation is held, to the extent that they can, in fact, be deduced directly or indirectly on the basis of the A tax levied on profits;
d. received for the replacement of lost or forgone allowances or payments as referred to in subparagraph (c).
Where a fee or payment referred to in the first sentence of subparagraph (c) is charged to the cost of an investee, an amount equivalent to that payment shall be made up to the taxable person's profits. counted.
1 If a claim on a body (debtor) in which the taxable person or a body connected to him has a holding is to be charged against the taxable profits of the taxpayer or of a person liable to be taxable in the Netherlands, where the claim is classified or transferred by the taxable person as referred to in the second paragraph, an amount equal to that of the profits of the taxpayer shall be equal to the profits of the taxable person if the person liable to claim the claim is classified in the same way as the taxable person. that valuation in so far as it does not already amount to an amount in respect of that claim one of the profits of the taxable person or of a body connected to him is included.
2 An alienation or transfer referred to in paragraph 1 shall, for the purpose of the debt recovery, be the following:
a. is alienated from a body or a related natural person connected to the taxpayer;
b. is transferred to the assets of an undertaking driven outside the Netherlands, or to the assets of a part of an undertaking which is driven outside the Netherlands and whose profits are subject to a double taxation scheme for the Netherlands; Apply.
3 The first paragraph shall apply mutatis mutandis where the undertaking or part of the debtor's undertaking is alienated to the taxpayer or to a body or a related natural person related to him.
4 For the purposes of application of paragraph 2 (a) and (a) and the third paragraph, in the event of transfer to a body not established in the Netherlands or of a natural person not living in the Netherlands, that body shall be regarded as a natural person. a person connected with the taxable person, of natural person, of natural person, unless the taxable person is otherwise likely to make the contrary a reality.
5 This Article shall apply mutatis mutandis where the taxable person or a body connected to him has a holding of 5% or more in the debtor through an investee.
1 If the taxpayer has a claim on a body (debtor) in which he or a body connected to him has a holding and that claim has been paid off against the taxable profits of the Netherlands a taxable person, or a person connected with him or charged to the result taxable in the Netherlands, of an activity of a natural person related to him, shall, if a circumstance arise as referred to in the second paragraph, be the taxable profit of the taxpayer is an amount equal to that valuation. The amount referred to in the first sentence may be added at the same time as the profit to a reserve (on valuation reserve).
2 The following shall be mentioned in the first paragraph if:
(a) the debt corresponding to the debt exposure shall be paid by the debtor by the issuing of shares, profit participation certificates, membership rights or certificates of equity (conversion);
(b) the debt corresponding to the claim shall function as the debtor's own funds without issuing shares, and the claim shall be included in an investee to the taxpayer; or
c. the amount receivable is wholly or partly price-based.
3 The first paragraph shall not apply in so far as the amount of the claim is already in force at the rate of the first paragraph, or Article 13b to the profits of the taxable person or a body connected to him.
4 The first paragraph shall not apply in respect of a circumstance referred to in paragraph 2 (c) in so far as the debtor's condition in that paragraph leads to an advantage in a tax on the profits of the debtor. which results in a real charge for Dutch concepts.
5 The valuation reserve shall be added to the profit in so far as the difference between the present value in the economic movement of the investee and the value in the economic movement of the investee at the time of the period referred to in the first paragraph the amount by which the valuation reserve has already taken place since that circumstance has already been taken. For the purposes of the first sentence of the sixth paragraph and of the tenth paragraph (b), the debtor's holdings in the debtor shall be allocated to the taxable person, unless it is connected with the application of the first sentence of sentence of sentence of sentence of that paragraph. In the case of the debtor, the debtor shall also have a valuation reserve.
6 Where, after the fact referred to in paragraph 1, the participation is partly alienated by a body not connected to the taxable person or of a natural person not related to him, the fifth paragraph shall be applied for current value in the economic movement of the investee plus the proceeds of the foreign part, including the changes in value as referred to in Article 4 (2) of the Treaty. Article 13, sixth paragraph, first sentence , and the price adjustments referred to in the second sentence of that paragraph. If, after the fact referred to in paragraph 1, participation has been extended by the acquisition of shares, profits, membership rights, evidence of partial justice or claims from the debtor himself or of a non-member country with the taxable person, or a natural person not related to him, for the purposes of the fifth paragraph, the current value in the economic movement of the holding shall be reduced by the amount offset for that extension, within the meaning of Article 13d, second paragraph . An extension of participation includes a deposit of capital without a distribution of shares, proof of profit, membership rights, or evidence of partial justice.
7 If the revaluation reserve arose in the case of a condition as referred to in paragraph 2 (a), the reserve shall cease to be cancelled without any addition to the profits until the amount of the after that circumstance has been paid out in respect of the said the advantages enjoyed by shares, profits, membership fees or partial justice certificates, to which the exemption from participation is not applicable.
8 If, contrary to the paragraph of the 10th paragraph, a circumstance other than that referred to in the Tenth paragraph, that neither the taxable person nor any of his or his related bodies has more of a holding in the debtor, the fifth member for that circumstance shall be immediately prior to that circumstance. Last applied. An amount remaining to be left to the valuation reserve shall be cancelled without any addition to the profits. Thereafter, in respect of such participation Article 13 (6) In respect of the taxable person or the body connected to him, where the benefits are positive, to the extent of the positive benefits referred to in the second sentence, and to the extent that the negative benefits are not less than the maximum amount of the original valuation reserve.
9 By way of derogation from the second sentence of paragraph 8, the remainder of the revaluation reserve shall be added to the profits if the circumstance is aimed at achieving a free fall of the valuation reserve not until the date of the end of the year, if the An addition to the profits. A circumstance, except where the contrary is likely, is considered to be aimed at realizing, to a degree, a free fall which does not result in an addition to profits, if the taxpayer or a person affiliated with him is connected with profits. in 3 years from that circumstance, the body shall again acquire a holding in the debtor.
10 In the case of a circumstance as referred to in the following sentence, the revaluation reserve shall be added immediately to the profit. A circumstance as referred to in the first sentence shall be:
(a) the undertaking or any part of the debtor's undertaking shall be alienated to the taxpayer or to a body or a related natural person related to him;
(b) the participation or part of the holding shall be alienated from a natural person connected with the taxpayer;
(c) The debtor shall be part of a fiscal unit with the taxable person as a subsidiary, as a subsidiary Article 15 .
By way of derogation from the first sentence, when a part of the participation in a natural person connected with the taxable person is disposed of, the addition of the valuation reserve to the profits shall be limited to that part of the reserve, which is the object of the transfer of the shares. proportionate to the part of the investee which is being alienated.
11 This Article shall apply mutatis mutandis where the taxable person obtains a holding in the debtor in connection with a circumstance specified in the second paragraph.
12 If the taxpayer or a body connected to him has a holding of 5% or more in the debtor through a holding, this Article shall apply mutatis mutandis. The fifth, sixth, eighth, ninth and 10th paragraphs shall apply to the participation or participations through which the secondary interest is to be held.
13 If the taxpayer has a claim on a body, and that claim has been charged against the taxable profits of the taxpayer or of a body connected with him or charged to the profit or loss of his or her own account, an activity of a natural person related to him, if a circumstance occurs within the meaning of the following sentence, shall apply mutatis mutandis to this Article. A condition referred to in the first sentence is referred to if the taxable person, or a body connected to him, in connection with a disposition of the claim to a non-attached body or person, is directly involved in the claim obtains a mediumterm interest of 5% or more in the debtor in the debtor or through a holding. In the latter case, the fifth, sixth, eighth, ninth and 10th paragraphs shall apply to the participation or participations through which the secondary interest is to be held. In addition, the valuation reserve does not result in any addition to the profit up to the amount of the value of the foreign debt claim, to the extent that the taxpayer makes sure that this value-increase in the value of the debt- transferee leads to an advantage that is involved in a tax to the profit that results in a real charge to Dutch concepts
14 This Article shall not apply where the participation referred to in the first paragraph is not an investment holding qualifying investment.
1 The exemption from participation shall not apply in respect of a loss on an investee which is expressed after the body in which the taxpayer participates has been dissolved (liquidation).
2 The liquidation loss shall be made on the amount by which the amount paid by the taxable person for the investment exceeds the total amount of the liquidation benefits.
The amount to be paid for the participation shall be included:
a. amounts relating to claims related to such participation Article 13b or 13ba, fifth, ninth or tenth member , until the profits have been counted;
(b) the positive benefits under such participation in respect of which the participation exemption is based on Article 13h has not been found;
c. the changes in value of a liability related to the investee as referred to in Article 13, sixth paragraph, first sentence , as well as adjustments to the price at which the participation was obtained as referred to in Article 13, sixth paragraph, second sentence ;
d. a negative balance of the positive and negative amounts of profit from another state that is at the foot of Article 15j has been shifted to a body not established in the Netherlands, where this balance is generated by a foreign undertaking formerly driven by the taxpayer and in so far as it is in that negative amount in that other State No concession shall be granted in respect of taxation.
If at the foot of Article 13ba amounts of a profit from a body which does not hold the participation themselves, these amounts shall be taken into account for the purposes of the first sentence in the bodies associated with that body which do hold the holding in proportion to the amount of their shareholdings. The amount to be sacrificed for a participation shall be allocated to the non-foreign capital rights of the same type, which continue to constitute a holding, for a proportional share of the holding.
3 To the total of the winding-up benefits, at least the benefits resulting from the participation exemption in terms of the participation exemption shall be counted as follows:
a. the year in which the dissolved entity has ceased wholly or substantially its business, in the five preceding years and in subsequent years;
(b) the sixth to the tenth year preceding that in which the disbanded body has ceased, wholly or substantially, in the case of the undertaking in question, in the case of the year in question, in accordance with the accounts of that body, according to the accounts Provisions of Title 9, Book 2 of the Civil Code Or, in the case of a participation in a body established outside the Netherlands, according to similar foreign legislation-loss has suffered.
4 If, immediately or indirectly, the power of the dissolved entity has belonged to a holding which is part of the winding-up payment or which is estranged and has fallen in value since the acquisition of the holding in the liquidation shall be taken into account only to the extent that this loss exceeds the amount of that value decrease. If, immediately or indirectly, the power of the dissolved entity has also belonged to an investee which has increased its value in value, the previous sentence shall apply only to the extent that the fall in the value of the body has been reduced. The increase in which is too high. Value decreases and value increases expressed both immediately and indirectly are taken into account only to the extent that they are immediately manifested. If, immediately or indirectly, until the power of the dissolved entity has belonged to an investee which was obtained from a related body, the liquidation loss shall, in so far as it is attributable to a decrease in the value of that body, be taken into account. participation, taken into account only in so far as that part is attributable not to the loss of liquidation taken into account in the dissolved entity in respect of such participation.
5 If, immediately or indirectly, the power of the dissolved entity has belonged to a body which has since been disbanded and in respect of which, by virtue of the ninth paragraph, no liquidation has been taken into account, or not would have been taken into account if such participation would have been held by a body established in the Netherlands, the liquidation loss shall be taken into account only to the extent that this loss exceeds the liquidation loss with regard to the loss of liquidation. participation in that previously dissolved body.
6 If an investee is obtained from an associated body, the amount sacrificed is not raised at the time of the acquisition than the amount of the amount which the body has sacrificed for that participation. Where such participation has been acquired in the context of the dissolution of the body and the fourth paragraph, the first sentence of which shall be applied in respect of such participation, the amount to be paid shall be increased by the amount specified in that paragraph. a reduction in value up to the amount offset by the dissolved entity for that participation. Where a payment of shares or certificates of equity is made up of shares or certificates of equity in a related body, the amount sacrificed at the time of the deposit shall not be higher than on the amount which has been paid sacrificed to the shares or evidence of equity that serves as a deposit.
7 If shares or certificates of equity are acquired from a related body and these shares or evidence of equity are to belong to an investee at the time of acquisition or any time thereafter, it shall be Amount sacrificed not higher than the amount offered by that body for those shares or certificates of equity. The first sentence shall not apply to the extent to which the taxable person agrees that the amount of the increase in value of the shares or evidence of equity after the date of their acquisition by the body of which the the taxable person obtains the shares or certificates of equity, tax on profits is levied which results in a real charge levied according to Dutch concepts.
8 In the case of participation as a subsidiary with the taxable person, part of a tax unit as referred to in Article 15, first paragraph , at the time when that unit is terminated in respect of that subsidiary, the amount offset by the taxable person for that subsidiary shall be set at the date from that date of the charge of the corporation tax to take into account the own funds of that subsidiary after it has been reduced by the admissible reserves.
9 The liquidation loss shall be taken into account first of all at the time of completion of the liquidation, provided that:
(a) no entitlement to any concession relating to the taxation of losses which have remained unrecognised by the dissolved entity, other than on the basis of this Article or Article 13th , for:
1. the taxable person, or a body connected to him;
2 °. the body or person that the undertaking continues in whole or in part, or a body attached to that body;
b. The undertaking of the dissolved body:
1 °. has been discontinued entirely, or
2 °, whole or in part continued exclusively by a person other than the taxable person or a body connected to him;
c. the extent of the liquidation loss has been shown, and it is also apparent that the provisions of the parts (a), (1), and (b) are met.
10 The amount to be sacrificed in one year in respect of a holding shall be determined by the inspector on a request made on the declaration by the inspector to which the objection is subject. If the amount to be paid has been fixed up to an incorrect amount, the inspector may review the decision in the case of an objection to a contested decision. The power of review shall expire on the five years following the adoption of the decision.
11 Where the undertaking of the dissolved entity is wholly or partly continued by the taxable person or by a body connected with him, the loss of liquidation at the request of the taxable person shall be subject to the risk of a loss of liquidation the order of the inspector. Article 20b, third paragraph shall apply mutatis mutandis.
1 If the company of the decomposed body has been wholly or partially continued by the taxpayer, it shall be kept at the base of Article 13d calculated liquidation shall be taken into account as soon as the undertaking has ceased wholly or partly by the taxable person, only by a person other than the taxable person or a body attached to it, provided that: the conditions set out in Article 13d, paragraph 9 (a) and (c) shall be met.
2 Where the undertaking of the dissolved entity is wholly or partly continued by a related body in which the taxable person or a body connected with him is involved, the amount offset for the purpose of obtaining such a holding shall be obtained increased with regard to the dissolved body at the foot of the Article 13d calculated liquidation, provided that the conditions set out in Article 13d, paragraph 9, paragraphs (a) and (c) are met.
3 If the continuing undertaking or the continuing part of the undertaking belongs to an undertaking which is foreign to the rest of the assets of which the balance of the positive and negative amounts of profit to which the undertaking Article 15th At the time of the continuation of the continuation of an object exemption for foreign enterprise profits, the following shall be:
a. Liquor loss to be taken into account, referred to in the first paragraph, minus the loss of the strike, referred to in Article 15i , in so far as that loss has been deducted and has resulted in a profit reduction;
(b) the increase of the amount to be paid out in the second paragraph shall be reduced by the amount paid out on the basis of the Article 15j to such holding forward balance, in so far as this balance in the case of such participation is as intended for the purpose of the strike Article 15i has been deducted and has resulted in a profit reduction.
If, in determining the profit in one year, the taxable person's application of the Article 3.55 , 3.56 or 3.57 of the Income Tax Act 2001 a benefit from the disposition of shares or profit certificates that do not constitute an investee is not taken into account while the shares or earnings evidence obtained by him at the time of the equity merger or the transfer under general title the framework of a merger, or a division of a legal person, or at any time thereafter, constitute or form part of an investee:
a. The exemption does not apply to positive benefits under such participation with the exception of benefits of profits, to the amount of benefit which is eligible under any of the said Articles except in so far as the benefit has been taken into account previously;
b. is to be used for the determination of the amount of the amount; Article 13d ), the award price shall not exceed the amount paid by the taxable person for the shares or profit provided for in the merger, in the legal division or in the legal merger.
1 If the taxpayer shares or profits securities forming an investee as referred to in a share merger? Article 3.55 of the Income Tax Act 2001 Alienated
a. is the amount offset for the shares or profit certificates obtained in the context of the merger, referred to in Article 13d , not higher than the amount sacrificed for the foreign shares or profit-making evidence;
b. becomes a money loan on which Article 10a, first paragraph , applicable to the foreign shares, is deemed to be related to the shares or earnings evidence obtained in the context of the merger.
2 If the benefit from the disposal of shares or profits is conferred by Article 3.55 of the Income Tax Act 2001 is not taken into account:
(a) the shares or profit certificates obtained in the context of the merger shall, in the event that they constitute a participation, replace the shares or profit-making documents which are sold in the context of the merger;
(b) by way of derogation, in the event of such shares or profit-making certificates, by way of derogation from the said Article, the value in economic circulation shall be reduced by the amount paid under the second paragraph of that Article. article, has not been taken into account.
1 If the power of a legal person in which the taxable person has an investee is transferred in the context of a division under a general title, the Article 3.56, first paragraph, of the Income Tax Act 2001 such disposal of shares and claims shall be deemed to have taken place to a body linked to the taxable person and to the split legal person.
2 The amount offloaded for the shares in the split legal person referred to in Article 13d, second paragraph , a proportional share shall be allocated to the shares issued by the recipient legal entities. If the split legal person persists after the split, the amount offset for the shares in the split legal entity shall be reduced to the same extent.
3 A loan to which Article 10a, first paragraph , applies and is related to the shares the taxpayer holds in the split legal person is deemed to be related to the shares the taxpayer has directly after the split on the part of the split legal persons.
4 If the benefit is due to the split Article 3.56, second paragraph, of the Income Tax Act 2001 is not taken into account:
(a) the shares which the taxable person directly following the division into the splitting and acquiring legal persons shall, in the event that such shares constitute a holding, replace the shares which the taxable person shares at the time of the division in the split legal person;
b. the shares which the taxable person directly following the division into the division and the recipient legal entities, to the extent that they do not constitute a participation, shall be entitled, by way of derogation, to the extent of the third paragraph of that Article. for the value in economic traffic less the benefit which has not been taken into account.
5 The previous members shall apply mutatis mutandis if shares are issued in the context of the division:
a. To a body other than the taxable person or
b. by a legal person other than the legal person to whom the assets are transferred under a general title.
1 If the ability of a legal person in which the taxpayer has an investee is transferred under a general title in the context of a merger, the Article 3.57, 1st paragraph, of the Income Tax Act 2001 such disposal of shares and claims shall be deemed to have taken place to a body linked to the taxpayer and the dismissing legal person.
2 The amount offloaded for the shares in the acquiring legal person, referred to in Article 13d , shall not be higher than the amount sacrificed for the shares in the dismissing legal person.
3 A loan to which Article 10a, first paragraph , is applicable and which relates to the shares which the taxable person holds in the disappearances legal person, is deemed to be related to the shares which the taxable person has shares directly after the merger in the recipient legal person.
4 If the benefit of the merger is Article 3.57, 2nd paragraph, of the Income Tax Act 2001 , the following is not taken into account:
(a) the shares acquired in the context of the merger occur in the event that they constitute a participation, instead of the shares which the taxable person holds at the time of the merger in the dislocated legal person;
b. The shares acquired in the context of the merger, in the event of such participation, are by way of derogation in so far as they are not Third paragraph of the said Article , to be taken into account for the value in economic circulation minus the advantage which has not been taken into account.
5 If the taxable person is also the recipient legal person, Article 3.57, 2nd paragraph, of the Income Tax Act 2001 No application. Our Minister may, on a request made by the taxable person for the merger, subject to conditions to be determined by him, permit the inspector to benefit wholly or wholly as a result of the estrangement referred to in the first paragraph. To be partially excluded. The conditions referred to in the second sentence of the second sentence may cover only the levy and the collection of tax which would be or would be payable if that sentence were to remain inapplicable. The inspector shall decide upon the application for an objection of a possible decision.
6 The preceding paragraphs shall apply mutatis mutandis where shares are issued in the context of the merger by a legal person other than the legal person to whom the assets are transferred under a general title.
1 In determining the profits enjoyed in one year, it shall not be deducted from the amount of interest and costs of money loans which are deemed to be related to the financing of participations (above) interest rate), in so far as the amount of the above-interest rate exceeds € 750 000.
2 The above year's excessive rate of participation shall be calculated on the part of the total amount of interest and expenses of money loans of the year, which is proportional to the ratio of the average amount of participating debt to the amount of money to be paid in the year. year and the average total amount of money loans in the year. The average values referred to in the first sentence shall be determined at the beginning and end of the year, with temporary changes being ignored around those times to the extent that they occur with a view to the application of this Article.
3 Of a participating debt referred to in paragraph 2, where the joint amount of the acquisition price of the participations exceeds equity, it being understood that a participation debt is never more than the amount of the debt to be paid amount of the money loans and never exceeds the joint amount of the purchase price of the participations. A participation debt determined on the basis of the first sentence of the first sentence shall be reduced by the amount of the debts on which Article 10a, first paragraph , or Article 10b is applicable, but not further than nil, in so far as the legal acts of which those debts are in fact directly or indirectly linked directly or indirectly, increase the amount of participation as calculated on the basis of the first sentence.
4 To the extent that the taxpayer values an investee different from that at the award price, the carrying amount of own funds for the determination of the participation debt under the third paragraph shall be reduced by the amount of the carrying amount of those assets. Participation shall be reduced by the award price of that participation.
5 For the purposes of the third paragraph, the award price of a participation shall remain non-eligible to the extent that the interest in the body in which the holding is held has been acquired or has been extended or has its own funds in relation to an extension at that time or at the time of the preceding or subsequent 12 months of the operational activities of the group consisting of the taxable person together with the bodies and the bodies attached to him; the acquisition price shall be attributable to the extension of the operational activities referred to above.
6 The application of the fifth and tenth members in respect of participation shall be omitted in one year to the extent that:
(a) the interest and expenses due in connection with the financing of such holding during the year, in addition to the taxable person, may be deductible on the basis of a body connected with the taxable person or, in fact, deductible from the taxable person of a tax levied on profits;
(b) fees and charges due in respect of the financing of such holding in the year or, in fact, directly or indirectly to a fee for the provision of funds to the body in which the participation is to be granted. (i) a person liable to pay a profit or to a body connected to the taxable person, in which the payment of remuneration may, in fact, be deductible directly or indirectly, on the basis of a tax levied on profits while on the basis of the receipt of the fee per balance no tax to the profits is levied or no tax to the profit is levied which is reasonable according to Dutch standards as set out in Article 10a, third paragraph, part b , or
(c) the acquisition or extension of the holding or the contribution of own funds to the body in which the participation is held would not have taken place by the taxable person, or the participation would not be effected by the taxable person were kept in case the deduction of interest would not be taken into account.
The first sentence, part (b), does not apply where the remuneration is charged to the profits and the way in which the financing is made is, to the extent, driven by business considerations.
7 This article applies only to items of profit that are not part of a profit from another State as referred to in Article 3 Article 15th to which the object exemption applies to foreign corporate profits and to items of the assets that are not service to the achievement of such profits from any other State.
8 For the purposes of this Article:
a. Money loan means a debt arising out of a loan contract or equivalent contract, taking interest in the determination of the profit without applying this Article;
(b) a holding means a holding to which the participation exemption applies;
(c) costs and results of legal acts relating to loans for the purpose of hedging interest rate risks on loans or foreign exchange risks on the interest of money loans.
9 If the taxable person carries out active financing activities within the group, non-qualifying loans shall continue to be eligible for the purposes of the second and third members in so far as they are related to financial claims made in the context of those active financing activities within the group are held, as well as interest rates and costs of such loans. Active financing activities within the group as referred to in the first sentence shall be understood to mean activities carried out by the taxable person, other than occasionally, in relation to the accounting and execution of financial services. transactions through own bank accounts for the benefit of the taxable person, together with the entities related to him, in which the number of persons in the employment of the taxable person, their powers and responsibilities in accordance with shall be the type and function of the taxable person and of the taxable person further has an office that has been provided with the usual facilities in the financial sector. A claim referred to in the first sentence of the first sentence shall be understood as a claim arising out of a contract of money loan or a similar agreement.
10 By way of derogation from paragraph 5, the taxable person may, for the purposes of applying the third paragraph, leave 90% of the acquisition price of an investee to the extent that the body in which the holding is held has been acquired or extended. whether or not it has been inserted into that body in a financial year which has been started before or on 1 January 2006.
11 In the case of, or under general management, rules may be laid down for the application of this Article in cases where the taxable person, the participation or the body in which the participation is held is immediately or indirectly involved in a reorganisation or part of a fiscal unit. Those rules may include rules relating to the acquisition price of the holding and the financing to be allocated to the investee. The nomination for a general measure of directors as referred to in the first sentence shall not be taken earlier than four weeks after presentation to the two Chambers of the States-General.
1 The taxpayer who transfers his entire business or an independent part of an undertaking (transferee) to another entity which is already taxable or is liable by the acquisition to tax (transferee), at the time of distribution of the company shares in the transferee (business merger), need not take the profits with or upon the transfer, provided that for the determination of profit in the transferor and the transferee are applicable the same provisions, the transferee does not apply to the Foot Article 20 Claim on a forward netting of losses, on a reduction in the prevention of double taxation in respect of foreign results, on application of the innovation box, on the application of the foreign policy exemption for foreign affairs corporate profits, on the application of the participation account, or on the application of the settlement to foreign company profits and subsequent charging is insured. If the profit is not taken into account, the transferee shall enter into the place of the transferor in respect of all the assets obtained in the context of the business merger.
2 It is claimed by the transferee of losses, on a reduction in the prevention of double taxation in respect of foreign results, on application of the innovation box, for the purposes of the application of the exemption for the purposes of the application of the foreign company profits, on application of the participation settlement or on the application of the settlement to foreign company profits, are not subject to the same provisions for the purposes of determining profits, or the taxation of be insured under other conditions only with the help of further conditions, then Our Minister, at the joint request of the transferor and the transferee under the conditions, the inspector charged with the purchase order of the transferor allow the profit to be achieved with or upon the transfer whole or in part outside to be considered. In so doing, the transferee shall act in the place of the transferor in respect of any other transfer which has been obtained in the context of the transfer. The request shall be made for the transfer to the inspector referred to in the preceding sentence, which shall decide thereon in the case of a decision.
3 If the profit remains out of account at the base of either the first or the second paragraph and the shares acquired under the business merger constitute a participation, the amount offset for those shares shall be set at the fiscal book value of the assets transferred shall be reduced by the reserves referred to therein referred to in the Articles 3.53 and 3.54 of the Income Tax Act 2001 .
4 By way of derogation from the first and second paragraphs, profits shall be taken into account where the business merger is designed to avoid or postpone the taxation of profits. The business merger, unless it is assumed otherwise, is considered to be aimed, in a way, to avoid or postpone taxation if it does not take place on the basis of business considerations, such as restructuring the rationalisation of the active activities of the transferor and the transferee. If shares in the transferor or in the transferee are wholly or partly sold directly or indirectly within three years of the transfer to a body not connected to the transferor and the transferee, business considerations shall not be taken into account. shall be considered to be present, unless otherwise likely to be otherwise provided.
5 As regards a general fund for ordinary account, the preceding paragraphs shall apply mutatis mutandis in the case of transfers of assets of that fund.
6 For the purposes of this Article, shares shall be deemed to be in the form of profit participation certificates, equity or membership fees.
7 The conditions referred to in paragraph 2 may cover only the levy and the recovery of tax which would be or would become chargeable if the second or fifth members were to remain outside the scope of application. In addition, conditions relating to the determination of profits received in one year may be laid down, the permissible reserves, the netting of losses, the reduction in the prevention of double taxation in respect of foreign exchange results, application of the innovation box, application of the object exemption for foreign corporate profits, application of participation settlement or settlement of foreign corporate profits and may be used. conditions shall be laid down if the value in the economic movement of the transferred power items at the time of the business merger is less than the carrying amount of these assets.
8 The transferor may submit a request to the inspector to the inspector, who wishes to be sure that the business merger is not considered to be aimed at de-levying or postponing the taxation of the business. The decision may be subject to a decision.
9 The transferor or the transferee who wishes to have a security prior to a proposed disposal of shares referred to in the last sentence of the fourth paragraph on whether, notwithstanding the estrangement, is likely to have the effect of The transfer shall not be made, to the extent to which it is aimed at the evilation or postponing of taxation, may request the inspector, who shall decide thereon in the case of a decision which may be contested.
1 Where the power of a taxable person is transferred under a general title in the context of a division (the splitting legal person), the following shall be:
(a) if the splitting legal person ceases to exist: the split legal entity shall be deemed to have transferred its own funds at the time of the division to the legal persons to which those assets are transferred under a general title (acquiring legal persons) and at the time of the division, ceased to benefit from taxable profits from his company in the Netherlands;
(b) if the splitting legal person remains: the split legal entity shall be deemed to have transferred the assets which are transferred to the legal or legal person at the time of the division, at the time of the division those capital items are transferred under a general title (acquiring legal person or legal persons or legal entities respectively).
2 The profits earned as a result of the first paragraph need not be taken into account, provided that the determination of profits is governed by the same provisions in respect of the splitting of legal persons and those of the recipient legal entities, or in the case of the acquisition of profits from the market. split legal person if it ceases to exist or is claimed by the acquiring legal person on the forward netting of losses Article 20 , to reduce double taxation in respect of foreign results, to the application of the innovation box, to the application of the exemption for foreign business profits, to the application of the participating interest or to the use of the participating interest. on the application of the settlement to foreign company profits and subsequent levy is insured. If the profit remains out of consideration, the acquiring legal person shall take the place of the splitting legal person in respect of all that is obtained in the context of the division.
3 Where the requirements referred to in the first sentence of paragraph 1 are not fulfilled, our Minister may, acting on a request jointly made for the division of the legal person and the recipient legal persons, draw up under his conditions of any conditions under which the inspector charged with the purchase order of the split legal person shall allow the profits to be obtained as a result of the first paragraph, in whole or in part, to be excluded. In so doing, the acquiring legal person shall take the place of the splitting legal person in respect of any amount obtained in the context of the division, provided that it has not been subject to conditions. The inspector shall decide on the application for an objection which may be subject to the conditions laid down in the first sentence.
(4) If the profits are not taken into account and the acquiring legal person reaches out to the splitting legal person, if the shares that have been issued constitute a holding, the amount offset for those shares shall be fixed at the price of the shares. fiscal book value of the assets which, in the context of the division, shall be reduced by the reserves referred to therein as referred to in the Articles 3.53 and 3.54 of the Income Tax Act 2001 .
5 The conditions referred to in paragraph 3 may cover only the levy and the collection of tax which would be or would become chargeable if the first sentence of the third paragraph were to remain outside the scope of application. In addition, conditions may be laid down for determining the profits of the acquiring legal person, the permissible reserves, the loss-of-account of losses, the reduction in double taxation, in respect of foreign results, application of the innovation box, application of the object exemption for foreign corporate profits, application of the participation settlement or the application of foreign exchange netting. corporate profits and conditions can be set if the value is in the the economic movement of the assets transferred under a general title at the time of the transfer is less than the carrying amount of these assets.
6 The second paragraph and the third paragraph, first sentence, shall not apply if the division is designed to avoid, or postpone, taxation. The division shall, unless the contrary is justified, be considered to be aimed, in a way, to avoid or postpone any tax if the division does not take place on the basis of business considerations such as restructuring or rationalisation of the active activities of the splitting and the recipient legal entities. If shares in the split legal person, or in a recipient legal person within three years of the split, are wholly or partly, directly or indirectly, alienated from a body not with the non-differentiated legal person and with the where legal persons are connected, business considerations shall not be considered to be present, unless the contrary is made to the contrary.
7 The acquiring legal person shall be considered to be a body connected with the taxable person at the time of the division.
8 The split legal person who wishes to have security as to whether the division is not considered to be, to the extent, to be aimed at de-levying or delaying taxation may submit a request to the inspector before the division, which decides on the subject of a contested decision.
9 The split legal person or the acquiring legal person who wishes to have a security prior to a proposed disposition of shares referred to in the last sentence of the sixth paragraph on the question of whether, notwithstanding the estrangement, a request to the inspector may be made by the inspector to which a decision may be taken by a decision may be made by the inspector to the extent that the division is not intended to be aimed at de-taxation or postponing the tax.
10 For the purposes of this Article, shares shall be the same as the proof of profit and the proof of participation and membership rights.
11 The second to the 10th paragraph shall apply only where the splitting and the recipient legal persons are established in the Netherlands, or in the sense of: Article 3.55, Fifth paragraph, of the Income Tax Act 2001 are established in a Member State of the European Union or a State designated by ministerial arrangement which is a Party to the Agreement on the European Economic Area.
12 Charges and charges relating to debts arising from an agreement of money loan or similar agreement, taking interest into account in determining the profits and related to the acquisition of interest. an interest in a body (acquisition revealed), in cases where after the split, both the acquisition debt and the ability of the body in which an interest is acquired are going to form part of the ability of the same body, only in deduction to the amount that would have left the profit of the body that recorded the debt if the splitting operation would not have taken place.
13 For the purposes of the 12th paragraph, Article 15ad, second to tenth paragraph , mutatis mutandis.
14 The 12th paragraph shall apply mutatis mutandis to debts relating to debts relating to the acquisition of shares which have been issued in connection with the division or refunded shares in the context of the shares in the split.
1 Where the power of a taxable person is transferred under a general title under a merger (the dismissing legal person), the dismissing legal person shall be deemed to have transferred its assets to the company at the time of the merger the legal person to which those assets are transferred under a general title (acquiring legal person) and at the time of the merger ceases to benefit from taxable profits from the company in the Netherlands.
2 The profits earned as a result of the first paragraph need not be taken into account, provided that the determination of the profit to the dislocated legal person and the acquiring legal person apply to none of the above legal persons are entitled to forward netting of losses on the base of Article 20 , to reduce double taxation in respect of foreign results, to the application of the innovation box, to the application of the exemption for foreign business profits, to the application of the participating interest or to the use of the participating interest. on the application of the settlement to foreign company profits and subsequent levy is insured. If the profits remain outside the scope of the merger, the recipient legal person shall take the place of the dislocated legal person in respect of all that is obtained in the context of the merger.
3 Where the requirements referred to in the second paragraph, first sentence, are not fulfilled, our Minister may, acting on a request jointly made for the merger of the dislocated legal person and the recipient legal person, be able to any conditions under which the inspector charged with the purchase order of the dismissing legal person shall permit the profit to be obtained as a result of the first paragraph, in whole or in part, to be excluded. In so doing, the acquiring legal person shall replace the dismissing legal person in respect of all that has been obtained in the context of the merger, provided that no conditions are imposed on it. The inspector shall decide on the application for an objection which may be subject to the conditions laid down in the first sentence.
4 The conditions referred to in paragraph 3 may cover only the levy and the collection of tax which would be or would become chargeable if the first sentence of the third paragraph were to remain outside the scope of application. In addition, conditions may be laid down for determining the profits of the acquiring legal person, the permissible reserves, the loss-of-account of losses, the reduction in double taxation, in respect of foreign results, application of the innovation box, application of the object exemption for foreign corporate profits, application of the participation settlement or the application of foreign exchange netting. corporate profits and conditions can be set if the value is in the the economic movement of the assets transferred under a general title at the time of the transfer is less than the carrying amount of these assets.
5 The second paragraph and the third paragraph, first sentence, shall not apply where the merger is intended to state, to the extent of the case, the question of the imposition or postponing of taxation. The merger shall, unless the contrary is justified, be considered to be aimed, to the extent, to avoid or postpone taxation if the merger does not take place on the basis of business considerations such as restructuring or restructuring. rationalisation of the active activities of the dismissing person and the recipient legal person.
6 The acquiring legal person shall be considered to be a body connected with the taxable person at the time of the merger.
7 The dismissing legal person who wishes to have a certainty as to whether the merger is not considered to be, to the extent, to be aimed at the removal or postponing of taxation may submit a request to the inspector for the merger, which shall be decided upon by a decision of an objection.
8 The second to the seventh paragraph shall apply only if the disappearances and the recipient legal person are established in the Netherlands, or in the sense of: Article 3.55, Fifth paragraph, Income Tax Law 2001 are established in a Member State of the European Union or a State designated by ministerial arrangement which is a Party to the Agreement on the European Economic Area.
9 Charges and charges relating to debts arising from an agreement of money loan or similar agreement, taking interest into account in determining the profits and related to the acquisition of an interest in the bank. interest in a body (acquisition debt), in cases where after the merger both the acquisition debt and the ability of the body in which an interest is acquired are going to be part of the ability of the same body, only the deduction to the amount that would have left the profit of the body that recorded the debt if the The merger would not have occurred.
10 For the purposes of the ninth paragraph, Article 15ad, second to tenth paragraph , mutatis mutandis.
11 The ninth paragraph shall apply mutatis mutandis to interest on debts relating to the acquisition of shares which have been issued in the context of the merger or to shares refunded in the context of the merger.
1 If power of an enterprise of a municipality, province or watership or belonging to a ministry (transferring party) is transferred under an administrative reclassification or rescheduling to another municipality or province, another Water or another Ministry (acquiring party), the transferor is considered to be the assets of the undertaking which, in the context of administrative reclassification or rescheduling, reclassification at the time of that administrative re-classification. the transfer of a rearrangement to the recipient party.
2 The profits earned as a result of the first paragraph need not be taken into account, provided that the profit to be determined by the transferor and the recipient party are subject to the same provisions, nor to the transferee party, if it ceases to exist by administrative reclassification or recasting, nor is it entitled to the transferee's claim on the forward netting of losses Article 20 , to reduce double taxation in respect of foreign results, to the application of the innovation box, to the application of the exemption for foreign business profits, to the application of the participating interest or to the use of the participating interest. on the application of the settlement to foreign company profits and subsequent levy is insured. If the profits remain ineligible, the transferee shall take the place of the transferring party in respect of any other administrative reclassification or recasting process.
3 If the conditions referred to in the first sentence of paragraph 2 are not fulfilled, our Minister may, acting on a request jointly reclassifying or rescheduling the transferor and the transferee party, under the conditions laid down in the second paragraph, first sentence of sentence, may be allow the inspector charged with the purchase order of the transferring party to allow the profits to be obtained as a result of the first paragraph, in whole or in part, to be excluded. In so doing, the transferee shall take the place of the transferring party in respect of any other administrative reclassification or reclassification process. The inspector shall decide on the application for an objection which is subject to the conditions laid down in the first sentence of the first sentence of this Decision.
4 The conditions referred to in paragraph 3 shall be limited to cover the levy and recovery of tax which would be or would become chargeable if the third paragraph, the first sentence of the sentence, was to remain applicable. In addition, conditions relating to the determination of profits of the recipient party in one year may be laid down, the permissible reserves, the netting of losses, the reduction in the prevention of double taxation for the recipient party, the permissible reserves, the reduction in the amount of the credit for the financial year, and the with regard to external results, application of the innovation box, application of the object exemption for foreign corporate profits, application of the participation settlement or the application of foreign exchange settlement corporate profits and conditions can be set if the value is in the economic movements of the assets covered by the request referred to in paragraph 3 at the time of the transfer shall be less than the carrying amount of these assets.
1 If a limited liability company or private limited liability company which exclusively holds natural persons as a shareholder is dissolved and the company driven by the company becomes shareholders. continue, our Minister may, at the joint request of the taxpayer and the continuing shareholders under conditions to be specified by him, allow the profit that is expressed by or as a result of the dissolution not to may be taken. The shareholders shall, in respect of the assets with which they continue the undertaking and which they obtain in the context of winding up, each in respect of its part, replace the taxable person, except as far as the The conditions to be laid down are different.
2 If:
a. to the taxpayer the object exemption for foreign corporate profits, intended in Article 15th , applies and the dissolution without application of the first member would lead to a strike loss at the foot of the Article 15i The taxable person may, by way of derogation from the first paragraph, take account of such loss under conditions to be determined;
If the taxable person is entitled to a loss account of losses, the profits referred to in paragraph 1 shall remain eligible only to the extent that it exceeds those losses.
In so far as the profits referred to in paragraph 1 are taken into account, an increase in the value of assets or the removal of tax reserves shall be carried out.
3 Where, after application of the second paragraph, losses have not yet been settled, they shall be considered to be a loss of business within the meaning of Article 20/45. Article 3.148, 2nd paragraph, of the Income Tax Act 2001 of the shareholders who continue the company. This is to the extent likely that this loss has been incurred in the exercise of the undertaking which is being pursued. The loss shall be determined by the inspector in the case of an objection which may be contested.
4 The first paragraph shall not apply:
a. to the extent that the assets and fiscal reserves of the taxable person cannot be part of the assets pursued by the company by the shareholders;
(b) if the limited liability company or limited liability company is not established in the Netherlands, except where the company drives a company with the aid of a permanent establishment in the Netherlands, and:
1. the duty to levy the profits from that undertaking as a result of the Tax arrangements for the Kingdom , the Tax Scheme for the Netherlands or a Convention for the Prevention of Double Taxation to the Netherlands has been allocated, and
2. the place of the actual management of the company is situated on the BES islands or in a country referred to in the eighth paragraph.
5 For the purposes of this Article:
a. is a shareholder who means a shareholder who is a shareholder in whom the capital items referred to in paragraph 1, from the date on which these assets are entered into it, belong to the assets of an undertaking with relating to which he is an entrepreneur referred to in Article 3.4 of the Income Tax Act 2001 or of the eligible persons as referred to in Article 3.3, first paragraph, part a, of that Act , is;
(b) are holders of profit proof equivalent to the assets of the company.
6 The conditions referred to in paragraph 1 may cover only the charge and recovery of the income tax and corporation tax which would be or would be payable if the first member was not Application would remain. Furthermore, conditions relating to profits enjoyed in one year may be laid down to the continuing shareholder, and conditions may be imposed if the value in the economic traffic of the Member States is to be power items at the time immediately preceding the continued operation of the Company for the account of the shareholders is lower than the carrying amount of these assets. If the undertaking continues to be carried out by several shareholders, the conditions provide that the losses referred to in paragraph 3 shall be imputed to the interests of each person in the taxable person. It is also possible to lay down conditions for the distribution of the assets referred to in paragraph 1 concerning the continuing shareholders and the progress of liquidating the assets of the taxable person. Finally, conditions may be set regarding the financing of the undertaking at the start of the continuation by the shareholder if the company for the transfer of assets with which the shareholder is the holder of the undertaking is to continue, to receive a return.
7 The request referred to in paragraph 1 shall be made by the inspector to the inspector responsible for the purchase of the taxable person for the winding-up of the taxable person. The inspector shall decide on the application for an objection which may be subject to the conditions laid down in paragraph 1.
8 For the purposes of this Article, a public limited liability company or private limited liability company shall be deemed to be a legal person with a share of capital which is divided into shares:
a. is established according to the law applicable to the BES islands or the law of Aruba, Curaçao, Sint Maarten, a Member State of the European Union or a State in the relationship with which a convention concluded with the Netherlands for the prevention of double taxation of application of a provision prohibiting discrimination by nationality for legal persons who, moreover, are in the same circumstances as a public limited liability company incorporated under Netherlands law or a private company with limited liability; and
b. nature and establishment is comparable to the public limited liability company or limited liability company.
In the case of, or under general management, detailed rules may be laid down for the purposes of assessing whether a legal person established under a foreign law is comparable to a public limited company or to a private company, by nature and establishment with limited liability.
(1) Where a taxable person (parent) holds the legal and economic property of at least 95 percent of the shares in the nominally paid-up capital of another taxable person (subsidiary), and that possession at least At the request of both taxable persons, 95% of the statutory voting rights in the subsidiary represent at least 95% of the profits and at least 95% of the assets of the subsidiary. tax of them as if there is one taxable person, in the sense that the the activities and the assets of the subsidiary are part of the activities and assets of the parent company. The tax is levied at the parent company. In this case, the taxable persons shall be deemed to be a fiscal unit. More than one subsidiary may be part of a fiscal unit.
2 In the case of a holding referred to in paragraph 1, a holding shall be held, provided that one or more taxable persons are held immediately and which form part of the tax unit.
3 The first paragraph shall apply only where:
(a) the periods for which the tax is charged for both taxable persons coinces with that part of a financial year resulting from the application of the tax Article 7 (4) The term 'separate year' does not apply to the application of this component as a separate period;
(b) for the purposes of determining the profits of both taxable persons, the same provisions apply or are satisfied by the rules laid down pursuant to the fourth paragraph, first sentence;
(c) both taxable persons are established in the Netherlands and in the case of a taxable person the Tax arrangements for the Kingdom The tax arrangements for the country of the Netherlands or a double taxation convention are the taxable person, who also considers that the taxable person is also regarded as having been established in the Netherlands or is the subject of a scheme to prevent double taxation. comply with the conditions laid down in the second sentence of the fourth paragraph and pursuant to the second sentence of paragraph 4;
d. the parent company, a limited liability company, a private limited liability company, a cooperative, a mutual guarantee company or a taxable person, as referred to in Article 2, first paragraph, part d , is, or a body set up in the BES Islands or Aruba, Curaçao, Sint Maarten, a Member State of the European Union or a State in the relationship with which a treaty concluded with the Netherlands is to be established in order to (b) The avoidance of double taxation applies to a provision prohibiting discrimination according to nationality for bodies which, moreover, are in the same conditions as bodies established under Netherlands law, which body further to the nature and establishment is similar to the above mentioned in Dutch law Established bodies;
e. the subsidiary is a public limited-liability company or a private limited liability company, or a body similar to its nature and establishment established under the law of a country as referred to in subparagraph (d); intended to charge area within the State or State;
f. the parent company does not hold the shares in the subsidiary, at least or immediately, as stock.
4 By or under general management measure, rules may be given for assessment of whether a body established under foreign law is comparable in nature and establishment to a body established under Netherlands law as intended for the purposes of the third paragraph, parts d and e. At the same time, rules governing general rules governing the use of taxable persons in which the determination of profits cannot be subject to the same provisions together may constitute a fiscal unit. Furthermore, a taxable person who, under the national law or under the tax arrangements for the Kingdom of the Netherlands or a double taxation convention, is not established in the Netherlands, but who is undertaking a company with a (b) The use of a permanent establishment in the Netherlands, under conditions to be laid down by a general measure of management, is part of a fiscal unit to the extent that the tax law on profits received by that undertaking has been made pursuant to the provisions of the Tax arrangements for the Kingdom, the Tax regime for the country of the Netherlands or a Treaty ter the prevention of double taxation to the Netherlands is granted where:
(a) the place of the actual management of this taxable person is situated on the BES islands or in Aruba, Curaçao, Sint Maarten, a Member State of the European Union or a State in the relationship with which a treaty concluded with the Netherlands is to be the prevention of double taxation is subject to a provision prohibiting discrimination against permanent establishments;
b. the taxable person referred to in subparagraph (a) is a public limited liability company or a private limited liability company, or a body comparable to the nature and establishment; and
(c) in the case where the taxable person referred to in subparagraph (a) as a parent is part of the fiscal unit-the shareholding referred to in the first paragraph, in the subsidiary company, is one of the assets of the person in the Netherlands Permanent establishment of this parent company.
By way of derogation from paragraph 1, the conditions referred to in the previous sentence may relate to the question as to which part of the activities and assets of the subsidiary is part of the activities and capacity of the subsidiary. parent.
5 The tax unit shall be established by the taxable persons in the request referred to in paragraph 1, but not more than three months before the date on which the request was made.
6 The tax unit shall end:
a. If the requirements imposed by or pursuant to this Article are no longer fulfilled;
b. if the taxpayer referred to in the fourth paragraph, third sentence, moved the place of effective management to the Netherlands;
(c) if the taxpayer has moved the place of real management abroad, leaving a permanent establishment in the Netherlands;
d. at the joint request of the parent company and the subsidiary with effect from the date specified in the request, but not earlier than from the date of filing of the request; except that if the tax unit in the case of one or more subsidiaries, the tax unit is not thereby terminated in respect of the other taxable persons.
7 If a subsidiary is part of a fiscal unit during its financial year and this unit terminates in respect of that subsidiary in the same financial year, the same year shall be used for the purposes of such a daughter company not to have reached a fiscal unit. The preceding sentence shall apply mutatis mutandis to an existing fiscal unit which, during its financial year, is part of another tax unit and is still being removed from the latter unit for the same financial year.
8 The request referred to in paragraph 1 and paragraph 6 (d) shall be made to the inspector with responsibility for the storage of the parent company. The inspector shall decide upon the application for an objection of a possible decision.
9 Where the taxable person is already part of a fiscal unit when the request referred to in paragraph 1 is taken, that claim shall be deemed to have been made on behalf of other taxable persons who are of the same Tax unit.
10 In the case of, or under general management, detailed rules may be given for the insurance of the levy and recovery of the charge in order to ensure that the taxable persons referred to in paragraph 1 of this Article are subject to the application of the This law constitutes a fiscal entity. These rules shall include rules for:
a. the fact that the parent company does not hold all the shares in the subsidiary;
(b) the continuation of a fiscal unit in respect of a taxable person in the event of a circumstance as referred to in paragraph 6 (b) or (c);
c. application of the Articles 13d, eighth paragraph , and 15ab to 15af ;
d. the calculation of reductions in the prevention of double taxation in respect of foreign results;
e. the application of the object exemption for foreign corporate profits;
f. the application of the innovation box;
g. the application of the Participating Account;
h. the application of the settlement to foreign corporate profits.
11 A general measure of management adopted pursuant to paragraph 4, first sentence, and tenth paragraph shall not take effect earlier than eight weeks from the date of issuance of the Official Gazette in which he is placed. Notice of the placement shall be communicated without delay to the two Chambers of the States-General.
1 For the application of the Articles 15ab to 15aj The following definitions apply:
a. Company: a taxable person who is part of a fiscal unit;
b. the time of insertion: the moment from which a taxable person forms part of a fiscal unit;
(c) the date of termination of the date of termination of a fiscal unit in respect of a taxable person other than by dissolution and liquidation of a subsidiary.
2 If without application of Article 3.54 of the Income Tax Act 2001 the transfer of a good the amount of the book profits expressed as a result of good deed of sale has been passed on to another asset for the purposes of the application of the Articles 15ab to 15aj the reservation of such profits, together with their retirement on the acquisition costs or the costs of the other goods, is deemed to have taken place with the application of Article 3.54 of the Income Tax Act 2001.
1 At the time immediately preceding the date of the merger of a subsidiary, the parent company shall establish its interest or, if the same is added simultaneously, other subsidiaries, the parent company and the parent company. At the same time, subsidiaries joined together their interest in that subsidiary on the value of economic traffic.
2 If, at the time of the addition of a company to the assets of that company, it belongs to which the undertaking has ceased wholly or substantially, or has been decided to do so, or if, at the time of the addition of a company, it has ceased to be society is one of the assets of a company to which it belongs to Article 13th is applicable, without prejudice to the provisions of the Articles 13d and 13th , a loss of liquidation in respect of participation only in so far as the profits of the fiscal unit are attributable to that company, without taking into account that loss of liquidation.
Where a liquidation loss is not taken into account in one year under paragraph 2, it shall be deducted successively to the positive taxable amounts of the preceding year and to the nine the following years, from:
a. the carrier concerned, in the years in which it was not part of the fiscal unit;
(b) of the tax unit, in so far as the profits of the tax unit are attributable to that company.
4 The deduction of liquidation losses shall be made in the order in which they arose and the positive rateable amounts have been created.
5 In so far as a loss of liquidation under paragraph 3 is deducted from the taxable amount pursuant to that paragraph in that paragraph, the attack on that year will be reviewed. No tax interest shall be reimbursed on the amount of the revision.
6 Claims relating to the assets of a company shall be made at the time immediately prior to the date of entry into force of the tax unit in respect of these companies by the latter; company set to the value of the company or, whichever is lower, the nominal value. At the same time, the debts of the other carrier which are the subject of the amounts receivables shall be held at the same time as those to which they are claimed under the preceding sentence.
7 The sixth paragraph shall not apply to the extent to which the amount of the claim has already been paid at the rate of the claim Articles 13b or 13ba has been taken into account in the carrier holding the debt or in a body as defined in it as intended Article 10a, fourth paragraph .
1 In determining the profits of a fiscal unit, for the purposes of Article 11 tantièmes and salaries, granted by a subsidiary to persons other than the parent company, considered to have been granted by the parent company.
2 Article 3.13, first paragraph, part a, of the Income Tax Act 2001 does not, in determining the profits of a fiscal unit, do not apply except where it is assumed that the benefits referred to in that part of the tax unit would not have been subject to the debtor's profits if it were not to be part of the profit have been made out of the fiscal unit.
3 With respect to a cooperative belonging to a fiscal unit as the parent company Article 9, first paragraph, part g , no application.
4 The reduction of taxation under double taxation rules is calculated as if the tax unit companies are one taxable person.
5 If the profit of the tax unit belongs to a foreign company or an immovable property situated abroad, and the latter profit for the purposes of the object exemption for foreign business profits would be taken into account at a higher level than the amount that would have been taken into account in the absence of the tax unit, due to the fact that in the latter case financing costs are imputable to the tax foreign company or the immovable property situated abroad that is part of the fiscal The object exemption for foreign company profits is calculated as if these financing costs are reflected in the fiscal unit, except that for the purposes of the application of the (c) The object exemption for foreign enterprise profits shall be taken into account at least the amount of the combined amount referred to. If in the absence of the fiscal unit Article 10, first paragraph, part d , the first sentence of the first sentence of Article 10 (d) would not apply to the financing costs or any part of it.
6 The fifth paragraph shall not apply to the extent to which the taxable person makes reasonable that the costs of financing referred to in that paragraph in the other country are not to be deducted from the taxable base for the purposes of calculating the taxable base.
7 In cases where a subsidiary is wholly or partly acquired from a liability as referred to in Article 13, sixth paragraph, first sentence , the value changes of that obligation remain ineligible for the determination of the profit of the fiscal unit. The first sentence shall apply mutatis mutandis to adjustments to the price at which a subsidiary is obtained as referred to in Article 13, sixth paragraph, second sentence.
1 Renten and charges relating to debts arising from a loan or similar agreement, taking interest in the determination of profits and legal or, in fact, direct or direct interest; indirectly linked to the acquisition or extension by a company of an interest in one or more other companies (acquisition debts), in determining the profits enjoyed in a year, only deduction of an amount equal to the amount of the profit of the fiscal unit of the year calculated without application of this Article but with due regard from the seventh member, less the part of those profits attributable to the other companies plus the interest of the above mentioned companies. In the event of any other carrier being liquidated during the existence of the tax unit as referred to in the first sentence, this Article shall apply as if it had not taken place.
2 The deductions from the first paragraph shall apply only if the amount of interest not deducted under that paragraph is more than € 1 000 000 and the tax unit is too much to be taken into account in the tax unit.
3 The deductions from the first paragraph shall apply only to the lower of the following two amounts:
(a) the amount of interest not deducted under the first paragraph shall be reduced by € 1 000 000;
(b) the amount of excess repayments calculated according to the fourth paragraph.
4 The amount of excess repayments referred to in paragraph 3 (b) shall be made on the amount of the combined amount of the renten referred to in the first paragraph due in the year on the excessive proportion of the acquisition costs, respect to the companies joined in the year and to the excessive part of the acquisition costs relating to the companies joined in each of the preceding years.
5 Of an excessive amount of acquisitions in respect of the companies joined in a given year is referred to as the combined amount of the takeover debts linked to the acquisition or extension of an interest in a or more in the same year, companies joined at the end of the year more than a percentage of the procurement price of those interests indicated in the sixth paragraph. In so doing, temporary changes of those debts around the end of the year shall be ignored to the extent that they take place for the purposes of this Article.
6 The rate of the acquisition price referred to in paragraph 5 shall be 60% for the year of inclusion, and shall then increase by 5% per year to 25%.
7 This article applies only to items of profit that are not part of a profit from another State as referred to in Article 3 Article 15th to which the object exemption applies to foreign corporate profits and to items of the assets that are not service to the achievement of such profits from any other State.
8 The amount of interest not deducted pursuant to this Article shall be transferred to the following year and shall be subject to the deductions provided for in this Article in that year, except that the second to sixth members shall be excluded from the scope of the said Article. Do not apply
9 The deducting limitation calculated in accordance with the preceding paragraphs shall be excluded where, according to the rules to be imposed by or pursuant to general rules of management, they coincide with the rules applicable to the tax unit as a result of the application of the Article 13l Calculated deductions from excessive units of participation.
10 For the purposes of this Article, interest and cost of debt shall be included in the accounts of legal acts which are intended to cover interest rate risks on loans or foreign exchange risks. with regard to money loans.
1 For the purposes of applying Article 20, second paragraph , finds:
a. the netting of losses incurred by a company for its insertion point (prior to the date of its addition) with the taxable profits of the fiscal unit, in so far as that profit is attributable to that company;
b. the settlement of a loss of the fiscal unit with the taxable profits of a company which is enjoyed before the date of the date of the date of the company's income is that of the loss to that society;
c. if an existing fiscal unit is expanded or if an existing fiscal unit is included in a new fiscal unit-the settlement of a loss suffered for that insertion time of that existing fiscal unit with the taxable profits of the fiscal unit in so far as that profit is attributable to the companies which, directly prior to that date, were part of the existing fiscal unit;
d. if an existing fiscal unit is expanded or if an existing fiscal unit is included in a new fiscal unit-the settlement of a loss of the tax unit with the taxable profits after that added date from the existing fiscal unit to the extent that this loss is attributable to the companies which, directly prior to that time, were part of the existing fiscal unit.
2 The first paragraph, part (a), does not apply to the extent that the profits of the fiscal unit relate to assets acquired by a company from another company which at the time of the acquisition of the tax unit was part and that profit at the foot of Article 15ah, second paragraph , to that other company would have been allocated if the fiscal unit had not been terminated in respect of that other company, except in the case of such assets Article 15ai, first or second paragraph , application has been found.
3 With respect to the netting referred to in paragraph 1, Articles 20, 4th and 6th paragraph , and 20a for 'the taxable person', the company, the existing fiscal unit which is being enlarged, or the existing fiscal unit, which is entered in a new tax unit.
4 In the case of the forward netting of losses of a fiscal unit or forgoing losses of the parent company, pre-entry losses of subsidiaries shall be disregarded in terms of the year for the application of Article 20a, first paragraph It qualifies as the oldest year.
For the purposes of applying Article 20a, fourth paragraph , work carried forward after the beginning of the oldest year, referred to in the first paragraph of that article, within a fiscal unit of one society to another, during the existence of the fiscal unit. continue to be taken into account by the transferring company between those companies.
1 From the time of the demerger of a subsidiary, for the purposes of applying Article 20, second paragraph , the following losses to the taxable profits enjoyed by that subsidiary after that date:
a. the pre-entry losses of that carrier; and
(b) the losses incurred by the fiscal unit attributable to that subsidiary.
2 The first paragraph (b) shall apply only where such a company and the parent company are therefore requested and provided that such losses are likely to be attributable to that subsidiary.
3 The request referred to in paragraph 2 shall be made in respect of the declaration of the parent company in respect of the last year in which the subsidiary is still part of the fiscal unit. The inspector shall determine the loss of the fiscal unit to the subsidiary, which shall be determined by a decision which is open to objection. Article 20b, third paragraph , shall apply mutatis mutandis.
4 By way of derogation from the first paragraph, the taxable profits of the non-subsidiary company shall not be charged to the extent that such profits relate to assets acquired by that company from another society with which it was part of the tax unit at the time of the acquisition and that profit is on the base of Article 15ah, second paragraph , where the tax unit would not have been terminated in respect of that company, it would not have been allocated to the unadded subsidiary.
5 The fourth paragraph shall not apply where the own funds referred to therein are subject to the provisions of this Article. Article 15ai, first or second paragraph , application has been found.
6 From the date of withdrawal referred to in paragraph 1, the profits of the fiscal unit shall not, on the other hand, take into account the losses which are offset against the taxable profits of the Member States under that Member State. Unattached subsidiary.
7 In respect of a disadded subsidiary which may, at the foot of the first paragraph, be part of losses of the fiscal unit, be charged in accordance with Articles 20, 4th and 6th paragraph , and 20a for "the taxpayer" read: the carrier.
1 From the moment of the start of becoming a parent company for the purposes of Article 20, second paragraph , any losses of that parent company are not offset against the taxable profits which it enjoyed after that date, in so far as it relates to assets held by it during the existence of the fiscal unit obtained from a subsidiary and that profit at the base of Article 15ah, second paragraph , it would not have been allocated to the parent company if the fiscal unit with that subsidiary would not have been terminated.
2 The first paragraph shall not apply if, in relation to the assets Article 15ai, first or second paragraph , application has been found.
1 For the application of the Articles 15ab, second paragraph , 15ad and 15ae the profits of the fiscal unit attributable to a company shall be understood to mean the profits of that company as if it were not part of the tax unit, in so far as that profit is reflected in the tax unit and compliance with the second and third paragraphs.
2 In the case of a carrier (transferee), in any given year, an asset component of another carrier (transferor) belonging to the fiscal unit is obtained:
a. In determining the profit attributable to the transferee, the depreciation on the transferred power component is calculated on the basis of the value in economic traffic at the time of the transfer;
b. in determining the profit attributable to the transferee, the difference between the amount of depreciation taken into account in respect of the transferee in respect of the transferred capital item to the transferee, and the amount of the amortisation reflected in the fiscal unit in respect of that transferred asset item shall be counted as the profit of the transferor;
(c) remain, in determining the profits to be allocated to the transferee, the silent reserves realised in respect of the assets transferred to the extent that they were already present at the time of the acquisition; and is already allocated to the transferor on the basis of part b;
d. the amount that remains out of account under subparagraph (c) in determining the profit attributable to the transferee shall be allocated to the transferee.
3 Moreover, in determining the profits to be allocated to a company, positive or positive negative benefits in terms of legal relationships between companies which are part of the tax unit and which are not in the profit of the tax unit are to be taken into account. The amount of the tax unit shall be reflected in so far as the calculation of the benefits to be allocated to one of the companies is reflected and the amount of the same amount is to be calculated for the calculation of the amount of the tax Other company to be allocated profits are negative benefits.
4 If the intention to reinvestment is intended to Article 3.54 of the Income Tax Act 2001 , as a result of a different company of the fiscal entity than the company which has alienated the company in respect of which the reinvestment reserve has been constituted, it becomes the farm in which it is reinvested for the purposes of applying of the second paragraph was deemed to have been acquired by the company which disposed of the business agent and transferred immediately thereafter to that other company.
1 If, in any year, an asset component has been transferred by a carrier (transferor) to another company (transferee) whose value in economic traffic at the time of transfer was higher than the carrying amount, the time immediately preceding the date of the transfer of the transferor or the transducer, that asset item shall be the value of the value in economic traffic. If, in respect of an item of assets referred to in the preceding sentence, a reserve is constituted by the transferee as intended for Article 3.54 of the Income Tax Act 2001 , at the time immediately preceding the date of the first sentence referred to in the first sentence, the reserve shall be entered in the profits of the fiscal unit. If the reserve, referred to in the second sentence, has already been credited to the acquisition or production costs of a replacement farm, that medium shall be used at the time immediately prior to the date of the first sentence of the first sentence. (b) The value of economic traffic must be taken from the date of the start of the year.
2 By way of derogation from the first paragraph, at the time immediately preceding the demerger, the transferred power item shall be set at an amount equal to the value in the economic movement of the capital at the time of the transfer, less the depreciation between the time of the transfer and the date of the unfixation calculated in accordance with Article 15ah, second paragraph, part a , provided that the taxable person makes the amount likely to be aware of the amount.
3 The first paragraph shall not apply where:
a. The transfer has taken place as part of a normal business practice appropriate to the nature and size of the transferor and the transferee;
b. was a transfer of an undertaking or an independent part of an undertaking, at the time of the transfer by the transferee of its own shares, and having taken place at least three calendar years after the transfer took place; elapsed; or
(c) at least six calendar years have elapsed after the transfer has taken place.
4 If the intention to reinvestment is intended to be Article 3.54 of the Income Tax Act 2001 has been given by a tax unit other than the company which has alienated the company in respect of which the reinvestment reserve has been formed, becomes the business agent in which it is reinvested for the purposes of applying of the first paragraph was deemed to have been acquired by the company which has sold the farm agent and transferred immediately thereafter to the other company.
For the purposes of applying Article 3.54 of the Income Tax Act 2001 the reinvestment reserve present in the fiscal unit may be charged against the acquisition or production costs of the subsequent reinvestment by the company which has alienated the business in respect of which the reserve is formed, instead of the costs of the next reinvestment by a corporation of the fiscal unit.
6 The first and second paragraphs do not apply to a transferred power component to which Article 15c is applicable.
1 Reinvestment reserves as referred to in Article 3.54 of the Income Tax Act 2001 amounts at the time immediately preceding the date of the date of the date of the date of the withdrawal of a subsidiary, not exceeding those specified in the said Article 3.54 would have left the parent company and the unadded subsidiary together if the subsidiary did not have a part of the fiscal unit.
2 Claims relating to the assets of a company shall be made at the nominal value or, whichever is the lower, at the time immediately preceding the date of the start of the start of the start of the start of the start of the start of the start of the date of the start of the start of the start of the At the same time, the debts of the other carrier which are the subject of the claims shall be held at the nominal value. If the debt exposure is lower than the nominal value, the future value increase of that claim in determining the creditor's profit remains out of date, in so far as it shows that the fall in value of the claim is the claim below the nominal value took place during the period that both companies were part of the same tax unit, or has already been taken back by the functioning of the Articles 13b , 13ba or 15ab, sixth Member .
3 If a subsidiary is deinvested in the visibility of its winding-up operation, at the time immediately preceding the date of the start of the winding-up time, the following shall be successively:
a. the debts of that subsidiary are placed on the business value if that value is lower than the nominal value of the debt; and
b. The equalization reserves attributable to the subsidiary as referred to in Article 3.53, first paragraph, part a, of the Income Tax Act 2001 and reinvestment reserves as referred to in paragraph 1 (b) of that Article added to the profit.
4 The reserves present at the time immediately prior to the time of the start of the tax unit, as referred to in Article 3.53, first paragraph, parts a and b, of the Income Tax Act 2001 shall be distributed as follows between the parent company and the subsidiary at the time of the start of the date of withdrawal:
a. A levelling reserve shall be allocated to the different companies to the extent to which the costs to which the reserve relates will be charged to those carriers;
(b) a reinvestment reserve shall be allocated to the company which has alienated the assets in respect of which the reserve has been formed.
5 As from the date of withdrawal of a company, it shall enter the place of the fiscal unit after the withdrawal, except in so far as is otherwise provided by or under this law.
6 The shares in a subsidiary are set at the time of the exaltation at the time of the start of the year. Article 13d, eighth paragraph , amount fixed amount.
7 If, at the time of the date of issue of a company, the assets of that company belong to a holding which has ceased or substantially ceased, or has been decided upon for that purpose, and that participation in the existence of the company is The amount paid by that company for the investee does not exceed the value of the economic movement of the holding at the time of its participation at the time of the holding. the acquisition by that society of its participation.
1 Of a central company and its member companies, at the request of all such taxable persons and at the earliest with effect from the year in which the application is lodged, the tax levied on them as if there is one taxable person, in that person, shall be it makes sense that the activities and assets of the members of the Member States are part of the work and capacity of the central company. The tax is levied at the heart of the central company. In this case, the taxable persons shall be deemed to be a fiscal unit.
2 The first paragraph shall apply only as long as:
(a) the activities of the member companies are carried out under the leadership of the central company;
(b) the activities of the companies enter into and resume operations, it being understood that the companies are in each case in respect of each other's debts;
(c) profit-sharing among the members of the members of the Member States is carried out by an equal measure;
(d) the periods on which the tax is levied for the companies coincide;
e. the conditions to be specified by Our Minister are fulfilled.
3 The inspector shall decide upon the application for a contested decision, which shall contain the conditions referred to in paragraph 2 (e).
4 The first paragraph shall not apply in the case where the determination of profits does not apply to the companies; except in the case of the Article 9, first paragraph, part g -apply, unless our Minister decides otherwise.
5 The conditions referred to in paragraph 2 may extend to the insurance of the levy and recovery of the tax for the purposes of applying those taxable persons referred to in the first paragraph. Act as a fiscal entity and with a view to the establishment and termination of the tax unit. Those conditions include conditions which may concern the determination of profits, reserves, losses and losses incurred in a year, and reductions in the prevention of double taxation in respect of such losses. of foreign results and the content and amendment of the statutes of the companies, as well as the transfer and termination of membership rights in the central company.
6 If the members of the member companies are part of a fiscal unit with a central society in respect of that central carrier Article 9, first paragraph, part g , no application.
7 Article 15, 10th paragraph , shall apply mutatis mutandis.
8 This Article shall be governed by the following:
a. Central carrier: a cooperative established in the Netherlands whose members are exclusively established cooperatives in the Netherlands;
b. Member societies: the members of a central company.
9 This Article shall apply mutatis mutandis to mutual guarantee societies.
10 The provisions of Article 15ac, fifth and sixth member , shall apply mutatis mutandis.
1 If a taxable person for the purposes of this Act, or a double taxation convention, or Tax arrangements for the Kingdom If the tax regime for the country of the Netherlands is no longer regarded as a resident of the Netherlands, the elements of its assets whose benefits are thus no longer included in the taxable profits are at the time of Immediately prior to the cessation of the residential property referred to above, it was deemed to be alienated from the value in economic traffic.
2 The first paragraph shall apply mutatis mutandis in respect of the assets of a subsidiary to a subsidiary, where there is a situation where such a subsidiary is present in the subsidiary Referred to in the first paragraph.
Benefits which have not already been taken into account by others are counted as the profit of the year in which the taxable person ceases to enjoy taxable profits in the Netherlands. In that case, the constituent elements of its capital for the purpose of the divestiture of the sum shall be deemed to be surprising at the value of the economic traffic.
1 In the case of the taxable person with a profit from another State, the profits are reduced by the positive and negative amounts of the profits from that State (the object exemption for foreign company profits).
2 For profit from another State, the following definitions shall apply:
(a) in so far as it is in the relationship to the other State that a Treaty is in force, or a scheme has been adopted which, provides for a system of taxation of the components of the profits of the taxable person: the combined amount of:
1. a profit attributable to a foreign undertaking in that State, which is an undertaking or a part of an undertaking which is being driven by a permanent establishment within the territory of that State;
2 °. the profits included in the profit, minus the related costs, from the immovable property situated in that State; and
3 °. other benefits included in the profit, minus the associated costs, from that State which are allocated to that State pursuant to that Treaty, respectively, shall be deducted from that State;
to the extent that the Netherlands, under that Convention, provides, on the basis of that convention, for the profits of such an undertaking, for the proceeds from such immovable property and for such other benefits, so that such profits, profits and profits accruing from such immovable property benefits in a positive way, a double tax exemption should be granted;
b. to the extent that the relationship to the other State does not have a Treaty as referred to in subparagraph (a) and does not affect a scheme as referred to in subparagraph (a): the combined amount of:
1. the profits earned in that State from a foreign company, i.e. an undertaking which, or part of a firm which, is driven by a permanent establishment as defined by the Article 15f within the area of that State;
2 °. income under profit, minus the related costs, from immovable property situated within the territory of the other State, including rights directly or indirectly related to such immovable property; cases; and
3 °. the profits included in the profit, minus the related costs, from shares in the profits of an undertaking in charge of the other State in so far as these rights do not arise from securities holdings.
3 For the purposes of application of paragraph 2 (b), activities of a foreign undertaking which are carried out during a continuous period of not less than 30 days in, on or above the mining area of the other State shall be considered as having been engaged in the operation of the foreign undertaking. The mining area of another State shall consist of the territorial sea of that State and the part of the seabed located outside the territorial sea and its subsoil, as far as the other State is under international law. exercise sovereign rights.
4 For the purposes of paragraph 2 (b), the territory of that State shall mean the territory of that State, including the territory of that State outside the territorial sea of that State, in so far as it is in conformity with that State; (i) international law can exercise sovereign rights.
5 Income from the operation of ships or aircraft in international traffic shall, for the purposes of paragraph 2 (b), be taken into account only as a foreign-company profit to the extent that such income is in the State of which the the fixed establishment is situated in a taxation of profits.
6 For the purpose of applying paragraph 2 (b), when determining the profits of a foreign undertaking to that foreign undertaking, the advantages it would be considered to obtain are attributable, in particular, to its trading with other parts of the company-if it is a self-employed and independent company, which would perform the same or similar work under the same or similar circumstances, taking into account the the taxpayer by means of the foreign company and other parts of the undertaking exercised functions, used assets and risks incurred.
7 The object exemption for foreign corporate profits does not apply to the profits from a low-taxed foreign investment firm as intended Article 15g Unless such profits are made subject to a double taxation exemption in the Netherlands on the basis of a double taxation convention.
8 The object exemption for foreign company profits does not apply in respect of a taxable person who has been designated as an investment enterprise.
9 For the purposes of the application of the Articles 8 , 10 and 13b 'Double taxation' shall mean the exemption for foreign business profits referred to in this Article.
1 For the purposes of applying Article 15 (b) (b) (b) The term 'fixed establishment' means a fixed business direction by which the business of an undertaking is wholly or partly exercised. The place of performance of a construction work or of construction or installation work is only a permanent establishment if its duration exceeds 12 months.
2 By way of derogation from the first paragraph, the following shall not be regarded as a permanent establishment:
(a) use of establishments solely for the storage, storage, delivery or delivery of goods or goods belonging to the taxable person;
(b) the holding of a stock of goods or merchandise belonging to the taxable person, only for storage, storage, storage or delivery;
(c) the holding of a supply of goods or goods belonging to the taxable person, only for processing or processing by another;
d. the holding of a fixed business operation solely for the purchase of goods or merchandise for the undertaking or for information to be obtained;
e. the holding of a fixed business direction, only for the undertaking to pursue any other activity of a preparatory nature or of the character of auxiliary efficacy;
f. the holding of a fixed business direction, only for a combination of the operations listed in points (a) to (e), provided that the total of the fixed business effort resulting from this combination is is a preliminary nature or has the character of auxiliary efficacy.
3 If a person or body-other than an independent representative within the meaning of the fourth member-is employed in respect of a taxable person, and has an authority to conclude contracts on behalf of the taxable person and to enter into this right Another State normally exercises, that taxable person for the purposes of applying Article 15 (b) (b) (b) , a permanent establishment in that other State in relation to the work carried out by the person or body for that taxable person. The preceding sentence shall not apply if the work of the person or body is limited to activities as referred to in the second paragraph which, if exercised by means of a fixed business direction, is not applicable to the person or body concerned. Fixed business direction under the provisions of that paragraph would not make it to a permanent establishment.
4 A taxable person has no fixed establishment in another State solely on the basis that he does business in that State through a broker, commission or any other independent representative, provided that he or she representative in the normal exercise of his business.
1 For the purposes of applying Article 15th paragraph 7 , a foreign undertaking shall be a low-taxed foreign investment firm if:
(a) the activities of the foreign undertaking together with the activities of the bodies in which the taxable person has, immediately or indirectly, a 5% interest or more which is attributable to the foreign undertaking; -to a large extent consists of investing or direct or indirect financing of the taxable person or bodies related to the taxable person, or of assets held by the taxable person or by the taxable person be used, including making available for use or use their right to use; and
b. the profit from the foreign company in the State in which it has been obtained is not subject to a tax on profits resulting in a real levy on Dutch concepts.
2 Of the activities referred to in paragraph 1 (a), shall not be considered to be:
(a) the work of rules to be established under Ministerial Regulations may be considered as active financing or posting work; or
(b) the activities consist of the holding of immovable property, including rights directly or indirectly related to immovable property, which are not in the possession of a body designated as an investment institution or Exempt investment enterprise.
1 In the course of a year, the amount of the aggregate profit of a foreign-company profit resulting from the Article 15th paragraph 7 If the non-application of the object exemption for foreign enterprise profits is not applied, it is to be borne in mind that, on the basis of that profit, the corporation tax payable by the taxable person of that tax is not applicable. year a reduction granted according to Article 23d (reckoning in foreign company profits).
2 In the case of the combined amount of foreign-company profits in one year, Article 15th paragraph 7 , if the object exemption for foreign enterprise profits does not apply, is negative, that year's profit will be reduced by an amount equivalent to 5/H portion of that amount. It shall be the percentage of the highest rate specified in the Annex. Article 22 , in effect at the end of the year.
3 This Article shall not apply where the taxable person is exempted from a tax on profits from the low-taxed foreign investment firm or is subject to a tax on the profits of the foreign investment firm; profit that does not result in a real levy.
4 This Article shall not apply in respect of a taxable person who has been identified as an investment enterprise.
1 Where the taxpayer ceases to enjoy profits from another State, the object exemption for foreign business profits does not apply with respect to the loss calculated on the foot of this article from that State (strike loss).
2 The loss of a state of a State is the case in the case of a loss of one State's Article 15th Amounts taken into account in profit from that State have resulted in a negative amount, but in so far as this negative balance in that other State is not subject to any concession in respect of taxation.
3 The loss of a person shall not be taken into account in so far as a person other than the taxable person or a body connected to him has the right to any concession in the taxation of losses in that other State. It's a loss of the strike.
4 The loss of losses shall be deducted at the time when the taxable person ceases to benefit from profits from the other State:
a. provided that the activities of the taxable person in the other State are not substantial or continue to be carried out by a body connected with the taxable person; and
b. To the extent that the amount of the loss to be taken into account has been shown.
5 Where, within three years of the date of deduction of the loss of the strike, the taxable person is to benefit from a profit from that other State, an amount equivalent to the loss resulting from the deduction shall be added to the profits.
6 The object exemption for foreign corporate profits does not apply to the addition to profit, referred to in the fifth paragraph. For the purposes of paragraph 2, the amount added to the profits shall be deemed to be a negative amount of profit from the other State at the rate of the Article 15th has been taken into account.
7 The balance of the positive and negative amounts of the profits of another State shall be determined by the inspector at the request of a decision, if the taxable person has submitted a calculation which, in his opinion, is the subject of a calculation, balance would have to be fixed. If the balance has been fixed at an incorrect amount, the inspector may review the decision on an objection which may be subject to an objection. The power of review shall expire on the five years following the adoption of the decision.
1 If the taxable person ceases to benefit from a profit from another State and the activities which led to such profits are substantial or are still being pursued by a body connected with the taxable person, the balance of the profits of the taxable person is the positive and negative amounts of profit from that other state which is taken into account by the taxpayer at the base of the Article 15th , extended to the related body which carries on the activities and is classified by that body as constituents which have been taken into account by that body under Article 15. In the case of activities carried out by more than one entity connected with the taxable person or continued, the first sentence of the sentence shall apply in proportion to the amount of the activities.
2 A continuation shall not be considered present in the event of a continuation in view of a strike. The transfer at the foot of the first paragraph shall not, then, apply. A continuation in view of a strike is the case in case the continuing activities are discontinued within three years of the start of the continuation, unless the connected body is likely to make it possible for the strike to take place on the basis of business considerations accumulated after the start of continuation.
3 In a request made jointly by the taxable person and the continuing body, the inspector shall determine the balance of the balance referred to in the case of the taxable person to which the person liable has to pay the balance. If the balance has been fixed at an incorrect amount, the inspector may review the decision on an objection which may be subject to an objection. The power of review shall expire on the five years following the adoption of the decision.
1 Deductible gifts are the institutions and support foundations which have been supported by written documents, supported by written documents, and SBBI. The amount of the deduction shall not exceed 50% of the profit, with a maximum of € 100 000.
2 When gifts are classified as benefits from generosity and compulsory contributions, in so far as they do not give rise to any claim for money.
3 The deduction referred to in paragraph 1 shall be increased by 50% of the amount of the gifts which have been made to a cultural institution but not exceeding € 2500.
1 In the case of foreign taxable persons, the tax shall be levied on the taxable amount of the Netherlands; Article 7, fifth paragraph , shall apply mutatis mutandis.
2 The taxable Dutch amount is it in a year enjoyed Dutch income reduced by the on the foot of Chapter IV losses to be reckoning from Dutch income; Article 7 (4) , shall apply mutatis mutandis.
3 The Dutch income is the joint amount of:
a. The taxable profits from a company driven in the Netherlands, being the amount of the joint benefits obtained from a company that is, or part of, a firm that is driven using a fixed establishment in the The Netherlands or of a fixed representative in the Netherlands (Dutch company);
b. the taxable income of a material interest in the sense of Chapter 4 of the Income Tax Act 2001 in a company established in the Netherlands, other than an exempt investment enterprise, where the taxable person holds significant interest with the main purpose of being or one of the principal purposes of the taxation of income tax or discontinue the dividend tax on another, and there is an artificial construction or series of constructions where:
1 °. a construction may consist of several steps or parts;
2. a construction or series of constructions as artificial in so far as it has not been set up on the basis of valid business reasons reflecting economic reality;
c. the taxable profits of a body established in Aruba, Curaçao or Sint Maarten, as far as it is obtained from an undertaking driven by the BES islands with the help of a permanent establishment or a fixed representative on the BES islands, and Fixed establishment or fixed agent based on Article 5.2 of the Tax Act BES for the purposes of the yield load as specified in Chapter V of the Tax Act BES it would not be located in the BES islands but in the Netherlands if the fixed establishment would have been a body or the activities of the fixed representative would have been housed in a body.
4 For the purposes of the application of paragraph 3 (b), Section 4.2 of the Income Tax Act 2001 applicable mutatis mutandis.
5 By way of derogation from paragraph 3 (b), where it is important to avoid the collection of a dividend only, the taxable income to be taken into account shall be of considerable importance as at 15 /h part of the tax of the proceeds received, intended for the purpose of Act on the dividend tax, 1965 -It's out of that interest. It shall be the percentage of the highest rate specified in the Annex. Article 22 , applicable for the year in which the benefit is enjoyed.
The following shall be counted as a Dutch company:
a. immovable property situated in the Netherlands, including:
1. rights, directly or indirectly related to immovable property situated in the Netherlands; and
2. rights associated with the exploration and exploitation of natural resources present in the Netherlands, including the generation of energy from the water, the flows and the winds, or rights to which they are subject;
(b) rights to shares in profit or equity of an undertaking in charge of which the Netherlands is in charge of a stock which does not arise from securities holdings;
(c) claims on a company established in the Netherlands if the person entitled to the claim has a material interest as referred to in Article 3 (1). Article 17, third paragraph, part b , has been incorporated in the company;
d. work carried out as a director or commissioner of a body established in the Netherlands within the meaning of the General Law on State Taxation and lead work and functions performed for such a body, even if the competence is restricted to parts of the undertaking of that body situated outside the Netherlands;
e. activities carried out during a continuous period of at least 30 days in, on or above the North Sea extraction area. The North Sea mining area consists of the territorial sea of the Netherlands and the part of the seabed situated outside the territorial sea in the North Sea, and the subsoil thereof, provided that the Kingdom of the Netherlands on the ground of the sea to exercise international law rights; and
f. work referred to in subparagraph (e) if continued after an interruption by the body which has carried out the work, or immediately or after an interruption by a body connected with that body, the duration of such work for a period of 12 months shall be a period of not less than 30 days. In that case, each of those bodies shall be deemed to have satisfied the 30-day condition set out in that part.
1 The taxable profits from an undertaking shall be understood and determined at the rate of Article 8, first to eighth, eleventh and thirteenth member , as well as the Articles 8b to 15aj and Article 15d .
2 The taxable income is of material importance and is calculated according to the rules of Chapter 4 of the Income Tax Act 2001 .
Where, in the country where the undertaking is established, a corresponding position is taken, a domestic undertaking shall not be considered to be floating by a body not established in the Netherlands:
a. the transport of water or by air of persons and business between places outside the Netherlands and places in the Netherlands, or between places outside the Netherlands, unless the management of the company is established in the Netherlands;
b. The operation of track and tramway track sections between the border and the adjacent station adjacent to the border.
1 If the calculation of taxable profits or of the Dutch income leads to a negative amount, this shall be deemed to be a loss.
2 A loss shall be offset against the taxable profits, on the one hand, of Dutch incomes, of the previous year and of the following nine years, provided that the loss has been determined by the inspector in the case of a decision which is liable to be contested.
3 By way of derogation from the second paragraph, losses incurred during a period in which a taxable person has been declared as an investment enterprise (status period), are not recoverable by the taxable profits, or Dutch incomes, which are taxable have been enjoyed outside the status period, and losses suffered outside the status period have not been recomputable to the profits, or Dutch incomes, which have been enjoyed within the status period.
4 If the actual activity of a taxable person throughout the whole or almost whole year consists solely or almost exclusively of the holding of holdings or the direct or indirect financing of funds related to him By way of derogation from the second paragraph, the loss of that year shall be recoverable only by the taxable profits, on the one hand, on Dutch incomes, of years in which:
(a) the actual activity of the taxable person shall, throughout the whole or almost whole year, also consist exclusively or substantially of the holding of holdings or finance directly or indirectly the financing of his or her related assets. bodies, and
(b) the carrying amount of the claims on entities related to the taxable person reduced by the carrying amount of the debts to such entities does not exceed the carrying amount of similar entities during the whole or almost the whole year. claims reduced by the carrying amount of similar debts at the end of the year in which the loss was incurred.
5 The condition laid down in paragraph 4 (b) shall not apply if the taxable person makes reasonable that the change in the balance referred to in that paragraph does not, in so far as it is concerned, be aimed at widening the balance of loss account.
6 If, for part of the year, the actual activity of a taxable person consists exclusively or substantially exclusively from the holding of holdings or the direct or indirect financing of entities related to him or of the -a taxable person, for another part of the year, not carrying out any or virtually no business or solely or almost exclusively or solely in the context of the preparation or termination of works consisting of maintain participations, or direct or indirect financing of related bodies, shall also be Other part of the year, for the purposes of applying the fourth paragraph, as a part of the year in which the effective activity of the taxable person consists solely or almost exclusively of the holding of holdings or direct or direct participation in the business of the taxpayer. indirectly financing bodies related to him. The actual activity of the taxable person referred to in paragraph 4 shall, in any event, be deemed not to consist exclusively or substantially exclusively from the holding of holdings or the direct or indirect financing of funds linked to it Bodies if at least 25 workers, calculated on the basis of full working time, are carrying out other than the said activities.
7 The settlement is made in the order in which the losses were incurred and the taxable profits were incurred or the Dutch incomes were enjoyed.
8 The period referred to in paragraph 2 for the reverse loss account shall be applied to a taxable person who has been granted an exemption for reasons of concern against one or more public insurance schemes as referred to in Article 4 (1) (b). Article 64, first paragraph, introductory wording and part b of the Social Insurance Financing Act And he/she chooses, for that reason, to replace losses referred to in the ninth paragraph by three years.
9 The eighth paragraph shall apply to losses attributable to costs and charges of damage caused by risks incurred by other taxable persons in terms of their nature and size of business in a comparable position. where the taxable person is to be insured.
1 If it is plausible that compared to the beginning of the oldest year of which a loss has not yet been fully settled, the ultimate interest in the taxpayer has been substantially altered, the losses incurred for the time of change, by way of derogation from the date of amendment of the Article 20 , no more forward netting. In so doing, the profit before the date of the change referred to in the first sentence shall be made after the deduction of the year in which the change took place and the profit received after that date in that year after the deduction of the value for the purposes of the deduction of the value of the gift. In the case of a negative outcome, the amount shall be allocated to the taxable profits of the preceding year and the following year respectively. Where allocation to another year is not possible because the tax liability has been committed for the year in which the change has occurred or has ended by the end of that year, the negative amount shall not be taken into account.
2 For the purposes of application of paragraph 1, an alteration of the ultimate interest shall remain in the taxable person to the extent that:
a. the change arises from a transfer under inheritance law or matrimonial property law; or
(b) the amendment concerns an extension of the ultimate interest of a natural or legal person who, at the beginning of the oldest year referred to in the first paragraph, already has at least a third of the ultimate interest in the the taxable person.
3 The first paragraph shall not apply if the taxable person is not known or may have been aware that the ultimate interest in the taxable person has changed substantially, provided that the change does not exceed what can be regarded as usual.
4 The first paragraph shall not apply to any loss suffered in a year in which the taxable person's assets did not consist of investments in large part for at least nine months, provided that:
a. directly prior to the amendment referred to in the first paragraph, the combined size of the business of the taxable person has not been reduced to less than 30% of the combined size of the work at the beginning of the period of business; oldest year referred to in the first paragraph; and
(b) at the time of the amendment, it is not intended to reduce the total amount of the work at that time to less than 30% of the combined size of the work in question within a period of three years. work at the beginning of the oldest year referred to in the first paragraph.
For the purposes of applying the fourth paragraph, work carried out in conjunction with the amendment referred to in paragraph 1 shall continue to be taken into account.
6 A loss to which the fourth paragraph applies shall be payable only by the taxable profits of a year in which the property of the taxable person has not been paid for at least nine months. Most of them are investments.
7 Where the principal activity of the taxable person of the oldest year referred to in paragraph 1 is taken or acquired in that year or in any of the three preceding years, for the purposes of the fourth paragraph of this Article, the last year of the year of which the loss at the time of the change was not fully settled, and the scale of the work was greatest.
8 For the purposes of this Article:
a. Investments includes liquid assets and real estate intended to be made available, directly or indirectly, to other entities other than those of the taxable person, as referred to in Article 3 (1). Article 10a, fourth paragraph ;
(b) be, in the case of a taxable person who drives an undertaking whose activities necessarily involve funds entrusted to him, other than as own funds, by bodies or natural persons who do not are connected to him as intended Article 10a, fourth, fourth and fifth member , the investments directly related to those funds do not qualify as investment.
9 With respect to the settlement of a loss with taxable profits, domestic incomes of previous years, the first, second and third paragraphs shall apply mutatis mutandis, unless:
a. during the intervening period the business of the taxable person has not ceased, nor ceased to be substantially discontinued; and
b. for at least nine months in the year in which the loss has been incurred and in the year in which the taxable profit has been the domestic income to which the loss would be offset backward, the assets of the Taxable person does not largely consist of investments. For the oldest year referred to in paragraph 1, the oldest year preceding the year in which the change has taken place shall be read within the period applicable to the taxable person for the rearward view of the year. loss reckoning, intended Article 20 .
10 The taxable person wishing to lodge a security on the reply to the following questions may submit a request to the inspector, who shall decide thereon in the case of a decision. The questions concern:
a. is a situation where the ultimate interest in the taxpayer amends or has changed significantly;
b. existed the property for at least nine months in the year in which the loss was incurred not in large part from investments;
(c) compliance with the conditions specified in paragraph 4 (a) or (b);
(d) ceased or substantially ceased operations as referred to in the ninth paragraph; or
e. consisted of holdings for at least nine months in the year in which the taxable profit is the domestic income to which a loss would be offset backward, not in large part from investments.
11 If the conditions referred to in paragraph 4 (a) or (b) but subject to the conditions laid down in the introductory part of that paragraph are not fulfilled, the taxable person may, at the request of the taxable person, continue to be offset against taxable persons. profit or loss on domestic incomes to the extent that those profits and incomes are attributable to operations already in place immediately prior to the change referred to in the first paragraph.
12 If, from any point in time as a result of the application of this Article, a taxable person is no longer able to convert profits after that time, he may, at the immediately preceding date, have a reinvestment reserve in the increase profits and raise the carrying amount of its assets to a maximum of the value in economic terms, except insofar as such an increase is to be accompanied by an increase in the carrying amount of an obligation.
1 The inspector shall determine the amount of a loss of one year in the case of a contested decision, at the same time as the assessment of the attack on that year.
2 The amount of the loss shall be shown on the ticket separately.
3 If any reason for suspecting that the loss has been determined to be too high, the inspector may review the decision referred to in paragraph 1 of this Decision in the case of a decision which is liable to be contested. A fact that the inspector was known or could have been reasonably known cannot provide a basis for revision, except in cases where the taxable person is, in respect of this fact, the same as that of the person concerned. Article 16, second paragraph, introductory wording and part c, third and fourth paragraph, of the General Law on State Taxation shall apply mutatis mutandis.
4 The decision referred to in paragraph 1 shall be revised to the extent that the statement of loss resulting from Article 15af is addressed to another taxable person.
5 The preceding paragraphs shall apply mutatis mutandis in respect of the determination of the Article 20 (4) , at the loss of one year of application, and the fixing of the balance referred to in subparagraph (b) of that paragraph at the end of the year in which the loss was incurred.
1 The settlement of a loss with the taxable profit or the Dutch income of a previous year shall be effected by a reduction in the amount of the attack on the inspector's decision, which is subject to a statement of objection. The decision is given at the same time as the assessment of the attack on the year in which the loss occurred.
2 Legal remedies against the decision referred to in paragraph 1 may relate only to the application of the Articles 20 and 20a .
3 Prior to the probable determination of the order referred to in paragraph 1, the inspector may, by means of a decision to be lodged by the Secretary of State, give a provisional loss account to a maximum of the amount of the amount on which the reduction is likely to be determined. A provisional loss charge may be supplemented by one or more preliminary loss-loss accounts. Preliminary loss accounts shall be offset against the decision referred to in paragraph 1 or, if such a decision is not adopted, in the year on which the loss to the provisional loss account is taken. has been shown.
1 The amount of a loss by the inspector of the taxable profits, net of the Netherlands, of a year next year shall be determined by the inspector at the same time as the attack on that year, on the basis of which the person concerned has been subject to the decision the order.
2 The amount of the offset loss shall be shown separately on the bill of charge.
3 Legal remedies against the decision referred to in paragraph 1 may relate only to the application of the Articles 20 and 20a , and, if no tax is due, at the size of the amount charged.
The load shall be determined on the basis of the following table.
In the case of a taxable amount or a taxable Dutch amount of more than
but not more than
the tax shall be the amount set out in column III, plus the amount calculated by taking the percentage shown in column IV of that part of the taxable amount, or the part of the taxable amount of the Netherlands, that the amount indicated in column I exceeds
I
II
III
IV
| - |
€ 200 000 |
- |
20% |
| € 200 000 |
- |
€ 40 000 |
25% |
1 If in any year, in relation to a body as intended in Article 19a, 1st paragraph, part d, of the Law on the payroll Tax 1964 insured person under a pension scheme or early retirement scheme; Article 19b, first paragraph, of that Act application, the body will be Article 22 increase in tax due for that year by 52% of the value which may be granted to that claim in the course of trade. The preceding sentence shall not apply where the person who finds application under Article 19b, first paragraph, is subject to income tax as a domestic taxable person.
The Minister may, under conditions to be laid down by the Minister, provide that the multiplication referred to in paragraph 1 shall be omitted in whole or in part.
1 In the case of a designated bank or investment institution as referred to in Article 5.14 of the Income Tax Act 2001 , during the period of the entry referred to in that Article, shall be the following for each month of that period, Article 22 or under Article 28 tax due plus a lumpsum charge. The lumpsum charge shall be calculated according to the situation at the end of the month and shall be equal to 0,2% of the difference between the assets of investors and 100/70 of that of the assets used for the purpose of the projects referred to in Article 3 (2). Article 5.14, third paragraph, of the Income Tax Act 2001 .
2 If in any year, a designated bank or investment institution as intended Article 5.14 of the Income Tax Act 2001 no longer fulfils the conditions laid down for that designation, the following shall be added to the Article 22 or under Article 28 Tax due for that year plus an amount equivalent to a percentage of the value of the value expressed in the following sentence in the economic movement of the assets of that institution at the time when the conditions are no longer shall be satisfied. The percentage referred to in the first sentence shall be less than 0,2 for each month from the date of no longer meeting the conditions for the withdrawal of the designation.
1 The at the foot of Chapter V calculated load shall be reduced due to the taking charge referred to in the Article 13aa .
2 The amount of the Participating Account shall be the lower of the following amounts:
a. 5% of the amount of the joint roused benefits, Article 13aa, fifth paragraph ;
b. the amount corresponding to the Chapter V calculated tax is in the same proportion as the amount of the combined benefits after being reduced by the costs of the investment participations which have been deducted from the profit determination of the year qualifying investment holdings, is up to the taxable amount.
3 In so far as the amount of the joint used benefits consists of a profit benefit, no 5% shall be taken into account for the purposes of subparagraph (a) for the purpose of applying subparagraph (a) to that benefit on the basis of a request from the taxable person. but the actual amount of profit tax that prints on it, if the following conditions are met:
1. the body in which the taxable person does not have an investment investment holding a qualifying investment holding shall be established in a Member State of the European Union or a State designated by ministerial arrangement which is a party to the Agreement on the European Economic Area and is without option and without being exempt from tax on the profits levied there, as referred to in Article 2 (a) (iii) of Directive 2011 /96/EU to the Council of 30 November 2011 on the common tax regime for parent companies and subsidiaries of different Member States (PbEU 2011, L 345/ 8) or to any other tax levied there;
2. the taxable person and the body in which the taxable person does not have an investment investment holding a qualifying investment interest shall have one of the forms or forms of legal form listed in Part A of Annex I to that Directive. which is comparable to one of the legal forms for the Netherlands listed in this Annex;
3 °. the taxable person and the body in which the taxable person does not have an investment investment holding a qualifying investment interest shall not be deemed to be in the State of establishment in accordance with a Treaty concluded with another State Avoidance of double taxation outside the Member States of the European Union and the designated States Parties to the Agreement on the European Economic Area.
4 The actual amount of profit tax which is charged on a profit or loss as referred to in paragraph 3 shall be charged to the profits of which the taxable person demonstrates that they are attributable to that profit and that it has been paid by the profit or loss benefit paid by the taxable person. body in which the taxpayer has an investment holding other than a qualifying investment holding, or by bodies in which the body in which the taxable person does not have an investment holding a qualifying investment has investment participation, has an interest in which the following conditions are met satisfied:
1. the body in which the taxable person does not have an investment investment holding a qualifying investment holding shall have an immediate or indirect interest in the body in which the interest in each link is at least 5%;
2 °. the body is established in a Member State of the European Union or a State designated by ministerial arrangement which is a party to the Agreement on the European Economic Area and is without choice and without being there. subject to the income tax levied there, referred to in Article 2 (a) (iii) of Council Directive 2011 /96/EU of 30 November 2011 on the common tax regime applicable to parent companies and Subsidiaries of different Member States (PbEU 2011, L 345/ 8) or to any other Member State Tax levied on profits;
3 °. the body has one of the forms of legal forms listed in Part A of Annex I to that Directive or a legal form comparable to one of the legal forms for the Netherlands listed in this Annex;
4 °. in the State of establishment, the body is not considered to be established outside the European Union in accordance with a double taxation convention concluded with a third State, and the States designated by ministerial arrangement which are parties to the to the Agreement on the European Economic Area.
5 In the case of non-or non-qualifying investment benefits other than a qualifying investment party meeting the conditions referred to in the third paragraph in that year, in the case of the amounts of profit benefits which have been received in one year in respect of an investment holding have been taken into account for the determination of the amount of the joint used benefits of that year but in material terms in that of a previous year (benefit is already taxed in a previous year), the amount, intended to be used in the the second paragraph, subparagraph (a), at the request of a taxable person increased by (100-H)/100 part of the actual amount of profit tax which is to be taxed on that previously taxed advantage, to the extent that that amount exceeds 5% of the previously taxed benefit. It shall be the percentage of the highest rate specified in the Annex. Article 22 , in effect at the end of the year.
6 The reduction under this Article shall not exceed the amount of the amount of the amount of the Chapter V calculated tax, minus the reductions according to the rules for the prevention of double taxation.
7 In so far as it does not result in a reduction in the amount calculated in accordance with paragraph 2 (b) or the sixth paragraph, in so far as it does not result in a reduction of the amount determined by the second paragraph, subparagraph (b) or (d). Chapter V on that year's calculated load, it shall be taken into account in the calculation of the Participating Account by adding it to the amount of the second paragraph in that year and shall be added to the amount of the second paragraph, item (a). Such transfer shall be carried out only if the amount to be transferred to the following year is determined by the inspector in the case of a decision which is subject to an objection.
8 If any reason for suspecting that the amount to be paid under the seventh paragraph has been determined to be too high, the inspector may review the decision referred to in that paragraph by a decision of a susceptible decision. A fact that the inspector was known or could have been reasonably known cannot provide a basis for revision, except in cases where the taxable person is, in respect of this fact, the same as that of the person concerned. Article 16, second paragraph, introductory wording and part c, third and fourth paragraph, of the General Law on State Taxation shall apply mutatis mutandis.
1 The at the foot of Chapter V calculated tax is reduced due to the settlement of foreign corporate profits, Article 15h .
2 The reduction due to the settlement of foreign company profits is the lower of the following amounts:
a. 5% of the aggregate amount of foreign profit on which the object exemption for foreign business profits does not apply, as referred to in Article 4 (2) (a) of the Article 15h, first paragraph ;
b. the amount corresponding to the Chapter V calculated tax is in the same proportion as the aggregate amount referred to in subparagraph (a) to profits from foreign company, is up to the taxable amount.
3 At the request of the taxable person, for the purposes of applying paragraph 2 (a), not 5% of the amount referred to therein shall be taken into account by a foreign undertaking but it shall be shown by the taxable person. actual amount of foreign profit tax paid in respect of that profit.
4 The reduction under this Article shall not exceed the amount of the amount of the amount of the Chapter V calculated tax, minus the reductions according to the rules for the prevention of double taxation and the taking-out netting.
5 To the extent that in one year the amount calculated according to paragraph 2 or paragraph 3 by the application of paragraph 2 (b) or the fourth paragraph does not lead to a reduction in the amount determined according to paragraph 2 (b), Chapter V on that year calculated tax, it shall be taken into account in the following year and in that year in the calculation of the settlement in the case of foreign company profits by adding it to the amount of the second paragraph, part a. Such transfer shall be carried out only if the amount to be transferred to the following year is determined by the inspector in the case of a decision which is subject to an objection.
If any reason for suspecting that the amount to be paid under the fifth paragraph has been determined to be too high, the inspector may review the decision referred to in that paragraph by a decision of a measure which may be contested. A fact that the inspector was known or could have been reasonably known cannot provide a basis for revision, except in cases where the taxable person is, in respect of this fact, the same as that of the person concerned. Article 16, second paragraph, introductory sentence and subparagraph (c), third paragraph and fourth paragraph, of the General Law on State Taxation shall apply mutatis mutandis.
1 The tax shall be levied in the event of an attack.
2 Where: Article 15 or Article 15a In particular, the attack is made, in particular of the parent company, to the central company.
1 As a pre-tax charge, the levied dividend tax, except for tax on the foot of the tax, is charged. Article 12, first paragraph, of the Dividend Tax Act 1965 is charged and the gambling tax levied according to prices of gambling is related to items of profit and of the Netherlands income. The dividend tax that applies to Article 1, seventh paragraph, of the Dividend Tax Act 1965 is charged only as a pre-levy to the extent that the revenue related to that dividend tax is part of the Dutch income, which is intended to be used in the Netherlands Article 17, third paragraph . In respect of a taxable person who has been identified as an investment enterprise as intended for Article 28 , the dividend tax is not designated as a pre-tax.
2 By way of derogation from the first paragraph, dividend tax shall not be taken into account in the case of payment of a surcharge if the taxable person who is liable to the dividend is not also the beneficial owner of the proceeds from which the taxable person is liable. Dividend tax is withheld. The successful tenderer shall not be deemed to be the person who has, in relation to the proceeds of the proceeds, carried out a contribution in return as part of a set of transactions where it is likely that:
a. Revenue has been wholly or partly directly or indirectly benefited from a natural or legal person who is less entitled to a reduction, refund or deduction of dividend tax than the person who is in return for the return has been engaged; and
b. this natural or legal person is a position in shares, for profit or for money loans as referred to in Article 10, first paragraph, part d , of the Corporation Tax Act 1969 is, directly or indirectly, or obtains, or obtains comparable to its position in similar shares, dividends or remitts prior to the time at which the transaction is combined have started.
3 For the purpose of applying the second paragraph:
a. may also arise from a set of transactions in the case of transactions entered into on a regulated market as referred to in Article 3 (1) of the Treaty; Article 1: 1 of the Law on Financial Supervision or one intended in a regulated market Article 1: 1 of the Law on Financial Supervision comparable system situated or operating in a State which is not a Member State of the European Union;
b. shall be treated in the same way as a transaction involving the sole acquisition of one or more dividend certificates or the establishment of short-term genotsrights in shares.
4 The dividend tax paid on the basis of Article 9.2, 4th paragraph, of the Income Tax Act 2001 is not taken into account as a pre-levy, it shall be designated as a pre-levy:
a. of the Bank, referred to in Article 3.126a of the Income Tax Act 2001 , if that bank transfers an amount of the dividend tax to the annuity account of the person whose dividend tax is not taken into account as a pre-tax deduction;
b. of the IF of the Investment Institution, referred to in Article 3.126a of the Income Tax Act 2001 If that administrator uses an amount equivalent to that dividend tax to obtain one or more blocked units of participation in that institution for the benefit of the person not subject to the dividend tax as a pre-tax shall be taken.
If the calculation of the tax does not lead to a positive amount, it shall be omitted if the calculation of the charges is not to be imposed.
2 The first paragraph shall not apply in respect of the taxable person who has made a declaration within a period of time to be determined by our Minister. An attack will then be set and the charges will be set off, even if the calculation of the tax leads to zero.
Where: Article 15 or Article 15a application finds, the inspector may derogate to that extent from Article 6, first paragraph, of the General Law on State Taxation only the parent company should invite the central company to carry out the corporate tax return.
1 The inspector shall review a provisional attack on request to the extent that such provisional attack has been set at a level other than the amount on which the attack, after the reckoning of the charges and the provisional attacks already imposed, is likely to be shall be fixed.
2 Where a request for revision is rejected in whole or in part, the inspector shall decide on an objection which shall be subject to an objection, the period of which shall end on the day of the day of the day of the attack to which the person concerned is subject to the request for revision. Provisional attack will be set off.
3 By way of derogation from the General administrative law and Article 26 of the General Law on State Taxation a preliminary attack is not subject to objection.
4 By way of derogation from Article 7:10, 1st paragraph, of General Law governing law decide, within six weeks of receipt of a statement of objection, as referred to in the second paragraph.
5 The preceding paragraphs shall apply mutatis mutandis in respect of decisions taken separately on the notice of the preliminary attack, where for the purposes of this Article the payment discount is intended to be applied in the Article 27a of the Act of Invorting 1990 , as well as the tax interest rate, Chapter VA of the General Law on State Taxation , considered to be part of the provisional attack.
1 We reserve, for a general measure of administration, to provide further details of the provisions of this Act with regard to the taxation of the tax of investment vehicles.
2 As investment vehicles, the expression 'limited liability companies' means companies with limited liability and common account funds, or entities incorporated or incorporated into the law applicable to the BES Islands. as well as the right of Aruba, Curaçao, Sint Maarten, a Member State of the European Union or a State in the relationship with which a double taxation convention concluded with the Netherlands is applicable in which a provision is included which prohibit discrimination against nationality for bodies which, by the way, in the same situation where the body or bodies established under Netherlands law are comparable to the nature and the establishment of bodies set up or established under Netherlands law, the aim and actual efficacy of the bodies established or established in the Netherlands investment of assets and bodies which fulfil the following conditions:
(a) the resources to be invested, in so far as they exceed the capacity of the body, have been obtained only by the raising of debts on immovable property belonging to the body or on rights subject to such property up to a maximum of 60 a percentage of the book value of the immovable property or of the rights to which they are subject and of other debts up to a maximum of 20 percent of the book value of the remaining investments. For the purposes of this section, 'immovable property' includes interests in entities linked to the investment enterprise whose assets, consolidated, usually consist of at least almost exclusively immovable property. matters or rights to which they are subject;
b. The portion of the profits to be determined by our general measure of management is made available not later than in the eighth month after the end of the year to shareholders and holders of securities; the holder a profit to be made equally among all shares and evidence of equity;
c. if the shares or evidence of equity in that body are admitted to trading on a market in financial instruments as intended in Article 1: 1 of the Law on Financial Supervision , whether the body or his administrator has a permit on the basis of the Articles 2:65 or 2:69b of that law or is exempt on the basis of the Articles 2:66, 3rd paragraph , or 2:69c, third member, of that law , with regard to shares or certificates of partial eligibility, the following shall be deemed to be:
1. the interest in the body not for a fourth part or more rests with a single natural person;
2 °. both of the total number of shares or certificates of equity or of the shares or evidence of partial eligibility which, when the body is wound up, does not exceed 40% in the reserves of the body be based-other than an investment firm as referred to in the chapeau of this part or an undertaking for collective investment in transferable securities as referred to in Article 3 (1) Article 4, fourth paragraph, of the General Law on State Taxation -which is subject to a tax levied in any form to profits or whose profits are taxed in such a tax to the persons entitled to the capital or to the profits of the body or to two or more entities such as those of which the person is liable to benefit from the tax which are linked to each other, taking into account, among other things, the shares or the evidence of partial eligibility under which the bodies referred to or not under contract with other members of the vote in the general assembly of shareholders may exercise voting rights;
d. if the shares or evidence of equity in that body has not been admitted to trading on a market in financial instruments as intended in Article 1: 1 of the Law on Financial Supervision , if the body or his administrator does not have a permit on the basis of the Articles 2:65 or 2:69b of that law or is not exempted from the provisions of the Articles 2:66, 3rd paragraph , or 2:69c, third member, of that law , with regard to shares or certificates of partial eligibility, the following shall be deemed to be:
1 °. there are no natural persons who have a significant interest in the body within the meaning of Section 4.3 of the Income Tax Act 2001 ;
2 °. both of the total number of shares or certificates of equity and of the shares or evidence of partial justice which, in the event of decomposition of the body, parts in the reserves of the body three quarters or more in the case of natural persons by entities which are not subject to any tax levied in any form to profits or are exempt from profits and whose profits are not liable to be taxed in such a tax to the persons liable to the property or to the profit of such a tax. the body, whether directly or indirectly, for investment vehicles whose shares or certificates are comply with the conditions referred to in subparagraph (c);
The interest in the body is not due to the intervention of funds not established in the Netherlands for common account and companies whose capital is divided in whole or in part, for a fourth part or more in the Netherlands Established bodies;
f. in the situation referred to in subparagraph (c), introductory sentence, the body of the body and more than half of the members of the supervisory board of the body are not also a director or a commissioner of any other body in which the body is not together with a connected body, at least one quarter or more depends on the shares or evidence of equity in the body nor in service to that other body, except that this condition is not where that other body is an investment enterprise as referred to in subparagraph (c).
3 For the purposes of this Article and its provisions based thereon, a body shall be taken into account when investing in power:
a. the holding of shares and the governing of any other body whose purpose and actual activity, apart from any investment of assets, consists of developing real estate for the benefit of itself or for the benefit of:
1 °. the body;
2. Bodies related to the body which have been identified as an investment establishment; or
3 °. bodies in which the body or a body referred to in 2 ° has an interest of at least a third part;
b. investing in an improvement or expansion of real estate, in case the investment is less than 30% of the WOZ value of that real estate, intended in Article 3.30a of the Income Tax Act 2001 , prior to the commencement of work;
(c) the provision of guarantees for bodies connected with the investment enterprise, the assets of which, consolidated, usually at least almost exclusively of immovable property or property rights to which they are subject;
(d) the loan of funds from third parties to bodies connected with the investment firm, the assets of which are regarded as consolidated, normally at least almost exclusively of immovable property or rights to which they are held; are subject;
e. the holding of shares and the management of one or more other bodies whose objective and actual activity, apart from any investment of assets, consist of the provision of ancillary activities directly linked to the activities of relating to investments in real estate of the body or bodies listed in subparagraph (a), below 2 ° and 3 °, provided that:
1. the value of the shares in the other bodies referred to in the introductory phrase shall not exceed 15% of the own funds of the body;
2. turnover from ancillary works referred to in the introductory part shall not exceed 25% of the turnover of the investments resulting from the investments referred to in the chapeau, in the real estate for which the work is to be carried out; and
3 °. the assets of the other bodies referred to in the chapeau were financed wholly from own funds.
4 In the circumstances referred to in paragraph 3 (d), for the purposes of applying paragraph 2 (a) to the investment firm, the third paragraph shall be the funds borrowed from third parties and the related claims on related bodies shall be excluded from the scope of the investment undertaking. Of course.
5 In special cases, the Minister may grant derogations from the provisions of paragraph 2 under conditions to be laid down by the Minister.
6 As of the year when a body is designated as a exempt investment institution as intended Article 6a This article is no longer applicable.
1 In case of a conversion on the foot of Article 18 of Book 2 of the Civil Code of a legal person in any other legal form, other than that of a public limited liability company in a private limited liability company, or vice versa or an association in a foundation, or vice versa, is:
a. The legal person shall be deemed to have been liquidated;
b. the ability of the legal person deemed to have been distributed to the shareholders up to that power to the extent of their eligibility; and
c. the capacity of the other legal form shall be deemed to have been inserted therein.
The first paragraph shall also apply to the tax on income tax and dividend tax.
3 Our Minister may, upon request, subject to conditions to be determined by him, allow the inspector to grant derogations from the former and the second member. The inspector shall decide on the application for an objection which may be subject to the conditions laid down in the preceding sentence. The conditions shall be limited to ensuring the collection of taxes and the recovery of taxes.
1 If the taxpayer brings or has brought a negative currency result in respect of a profit, and this negative currency result actually comes to the profit of the year or any prior year, or has come, finds in the year, by derogation to the extent of Article 13, first paragraph , the exemption does not apply to any positive foreign exchange results arising out of participations.
2 The first paragraph shall apply mutatis mutandis to a positive currency result from an investee obtained directly or indirectly from a related body to the extent that the participation exemption would not have applied to that body. found.
3 In the event of a participation in a currency which is dependent on the profit, a profit to be borne by the profit or loss shall be made at the end of the period. Article 13d any liquidation losses calculated shall be taken into account only to the extent that such loss exceeds the amount of the profit to be borne by the profit in respect of the profit margin resulting from that participation.
4 The first paragraph shall not apply to a positive currency result if that result if it had been negative could not be charged to the profit.
1 Where the taxpayer has an interest in a body subject to the exemption from the participation:
a. becomes applicable at any time while the Participating Exemption until that moment did not apply to this interest or part thereof (the Atmosphere Crossing), the taxpayer shall form a loaded compartment control reserve;
b. Not applicable at any time while the Participation Exemption until that time did apply to this interest or part thereof (the Atmosphere Crossing), the taxpayer shall form an untaxed compartmentalization reserve.
2 The taxable or congested compartment referred to in paragraph 1 (a) of part (b), sub-paragraph (b) (b), shall be set at the difference between the value in the economic traffic of the interest at the time of direct use. prior to an atmosphere transition as referred to in the first paragraph and the carrying amount of such a transition. The carrying amount of the interest shall, at the time referred to in the first sentence, be increased by the amount for which a compartment reserve is formed.
3 In the event that the taxable person, after an atmosphere crossing as referred to in the first paragraph, obtains an advantage, including a benefit received, on the basis of the interest attributable to the period leading up to the transition:
a. The carrying amount of the interest is reduced by the amount of that benefit or, whichever is lower, with the amount of the charge or congested compartment reserve at the time immediately preceding the acquisition of the benefit; and
b. to add the taxed compartment reserve to the amount of that benefit to the profit, the untaxed compartmentreserve shall be reduced by the amount of that benefit without it being added to the profit. will lead.
In the case where the addition to the profit of a taxable compartment (s) referred to in the first sentence of subparagraph (b) is not actually included in the levy, that compartment and the carrying amount of the interest on which the levy is to be added. a compartment-mentoring reserve, plus the amount of that addition.
4 At the time when the interest in the body referred to in the first paragraph, whole or in part, no longer belongs to the taxpayer, after an atmosphere transition as referred to in the first paragraph, part a, the Compartmentalisation reserve, in whole or in part related to that part of that interest, added to the profits and, after an atmosphere transition as referred to in the first paragraph, part b, the unloaded compartmentalisation reserve, either whole or before the part that relates to that part of that interest reduced without this to an addition to the profit will lead. The first sentence shall be applied to:
a. the transfer of power under a general title in the context of a merger or a division of the body in which the taxpayer has an interest to which the compartmentalisation reserve relates, the contribution of shares in that body against the distribution of shares or an exchange of shares;
b. a merger or division in which the taxable person ceases to exist, or the dissolution of the taxable person and the liquidation of the taxpayer's assets; or
(c) the establishment of a fiscal unit between the taxable person and the body to which the compartmentalisation reserve relates.
Where subparagraph (a) applies, the addition of a taxed compartment to the profit may be omitted in so far as it replaces, in the merger, division, transfer or equity swap, the importance of the interest to which the which relates to merger, division, transfer or exchange of shares. Following the application of the third sentence, the charge-partitioning reserve shall be free, in whole or in proportion to the date on which the importance of the merger, division, contribution or equity swap relates or to the interest in the for a legal person, where the body referred to in paragraph 1 has ceased to exist under the merger or division, in whole or in part, no longer indirectly or immediately falls within the power of the taxable person.
5 By way of derogation from paragraph 4, upon the dissolution of a body as referred to in paragraph 1, at the time immediately preceding the date of completion of the liquidation of that body, the following shall be terminated:
1 °. after an atmosphere transition as referred to in paragraph 1 (a), the concompartmenting reserve for the part relating to that body added to the profits, and the amount offloaded for the shares in that body, as referred to in paragraph 1. Article 13d, second paragraph , plus the amount to be added to the profits, and
2 °. after an atmosphere transition as referred to in paragraph 1 (b), the unloaded compartment control reserve with the part relating to that body is reduced.
6 In the case of a general measure of management, detailed rules may be laid down for the case where the taxpayer has an interest in a body in which Article 13aa :
a. becomes applicable at any time while that article until that time did not apply to this interest or any portion thereof, or
b. No longer applicable at any time while that Article has until that time been applicable to this interest or part of it.
7 The first to sixth paragraphs shall not apply to benefits referred to in the Article 13, seventeenth member .
We reserve our support for a general measure of administration:
provide detailed rules on the determination of the profits of insurance undertakings, including those relating to reserves that may be deemed to be admissible in such undertakings; and
(b) provide other appropriate arrangements under the law to supplement the matters governed by the Act.
In determining the profits, the following shall be:
a. A capital instrument as referred to in Article 52 (1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (PbEU 2013, L 176), which does not involve the issue of shares or certificates or the acquisition of a cooperative membership within the meaning of Book 2 of the Civil Code ; and
(b) an item of equity which is part of the Common Equity Tier 1 assets referred to in Article 94 (1) of Directive 2009 /138/EC of the European Parliament and of the Council of 25 November 2009 as a funded, subordinated liability of the issuer as a paid-up. on the taking up and pursuit of the business of insurance and reinsurance (Solvency II) (PbEU 2009, L 335) and that the issuer is not part of the share capital, the share premium, the guarantee capital, the members ' contributions, the Surplus funds or the connection reserve;
treated with the publisher as a money loan and in the case of the holder as a claim, other than a loan, as an amount receivable, as referred to in the Article 10, first paragraph, part d .
For the purposes of this Chapter, the following definitions shall apply:
a. group: a unit in which the bodies are connected by possession, ownership or control in such a way that they either have to draw up consolidated accounts for financial reporting under the applicable rules, or that they should where equity interests in any of the bodies are traded on a public stock exchange;
b. Multinational group: a group that:
1 °. includes two or more bodies which have their place of residence in a different State; or
2 °. includes a body which is tax resident of one state and is subject to tax in another state with respect to benefits obtained from a company or part of an enterprise being driven using a tax fixed establishment in that State;
c. group entity:
1 °. a body of a multinational group that is included in the consolidated financial statements of the multinational group for financial reporting, or that would be included in it if equity interests in a body of the multinational are traded on a public stock exchange;
2. a body of a multinational group which is not included in the consolidated accounts of the multinational group solely by reason of its size or material; or
3 °. a permanent establishment of a body of a multinational group of 1 ° or 2 °, if the body for the permanent establishment creates separate financial statements for the purposes of financial reporting, compliance with regulations, Compliance with fiscal obligations or internal management control;
ed. reporting entity: the group entity which, in the State of which it is a tax resident, is required on behalf of the multinational group to submit a country report that complies with the conditions of Article 29e , being:
1 °. the non-final entity entity;
2 °. the surrogate parent entity; or
3 °. any other group entity as referred to in Article 29c, second or third paragraph ;
e. Non-final entity: a group entity of a multinational group:
1 °. which has an interest or an immediate interest in one or more other group entities of that multinational group which is sufficient to be required to draw up consolidated accounts in accordance with the reporting rules which are generally applicable to the apply in the State where the entity has its place of tax, or is required to be in a public stock exchange, if its share interests in the State where it has its tax location are traded on a public stock exchange; and
2 °. in which no other group entity of that multinational group holds a secondary or immediate interest that fulfils the condition set out below 1 °;
f. surrogate parent entity: a group entity of a multinational group designated by that multinational group as the only alternate member for the final entity to be the country report on behalf of that multinational group, Article 29e , to be submitted in the State of which that group entity is a tax resident, if one or more of the conditions referred to in Article 29c, second paragraph, parts a, b and c , it shall be fulfilled;
g. Reporting year: an annual reporting period on which the external entity of the multinational group makes up its annual accounts;
h. consolidated financial statements: the annual accounts of a multinational group in which the assets, liabilities, income, expenses and cash flows of the final entity and group entities are represented as that of a single economic entity;
i. systematic negligence in relation to a State: suspend by a State having an agreement in operation with the Netherlands that provides for the automatic exchange of country reports, for reasons other than those in accordance with the provisions of that Agreement, from such automatic exchange, or otherwise systematic failure by that State to automatically provide the Netherlands with the country reports which it holds and which concern multinational groups with group entities in the Netherlands Netherlands.
1 An outturn entity which has its place of tax in the Netherlands, the inspector shall, within 12 months of the last day of a reporting year, issue a country report as referred to in Article 3 (1) of the Treaty. Article 29e that relates to that reporting year.
2 A tax in the Netherlands, a group entity established in the Netherlands, which is not the non-final entity of a multinational group, shall provide the inspector within 12 months of the last day of a reporting year of the multinational group of which it is a member of that group. group entity is, a country report as referred to in Article 29e which relate to that reporting year, if:
a. the non-final entity of the multinational group is not obliged to submit a country report to the State of which it is a tax resident;
b. no later than 12 months after the last day of the reporting year with the State of which the non-member state of taxation is a tax resident, a contract which provides for the exchange of information, including the automatic exchange of information, but there is no contractual agreement between the competent authorities of that State and the Netherlands, which provides for the automatic exchange of country reports; or
c. the inspector the group entity has reported that there is a systematic negligence of the State of which the non-resident entity is a fiscal resident.
3 If several group entities of the same multinational group are tax resident in the Netherlands and one or more of the conditions referred to in the second paragraph, points (b) and (c) are met, the multinational group may be one of those designate group entities to comply with the obligation to provide a country report as referred to in the first year of the report year by the end of the last day of the reporting year of the multinational group by the group entities Article 29e that relates to that reporting year. The designated group entity shall notify the inspector that the provision of the country report shall be made in order to comply with the obligations applicable to all group entities of that multinational group that are tax resident of the Netherlands.
4 A group entity as referred to in the second or third paragraph shall not be required to submit to the inspector within 12 months of the last day of a reporting year of the multinational group of which it is a group entity, a country report as referred to in Article 1 (2) of the Article 29e to provide if, within that period, the multinational group makes available a country report through a surrogate parent entity providing this report to the tax authorities of the State of which it is a tax resident, provided that:
a. The State of which the surrogate parent entity is a tax resident, the provision of such country reports as intended to be Article 29e mandatory;
(b) The State of which the surrogate parent entity is a tax resident, no later than 12 months after the reporting year to which the country report relates, has an agreement in operation with the Netherlands which provides for the automatic exchange of country reports;
(c) the State of which the surrogate parent entity is a tax resident has not informed the Dutch authorities of any systematic negligence;
d. the State of which the surrogate parent entity is a fiscal resident, on the basis of a scheme similar to Article 29d, first paragraph , has been notified by that group entity of the fact that that group entity is surrogate parent entity; and
e. the inspector on this is a message based on Article 29d, second paragraph .
5 The first to fourth members shall not apply to group entities of a multinational group which, in the year under review, have less than € 750,000,000 in advance of the reporting year to which the report of the country concerned Consolidated group earnings.
1 A group entity of a multinational group that is a tax resident of the Netherlands, report the inspector no later than the last day of the reporting year of that multinational group whether they are the ultimate entity or the surrogate parent entity a.
2 If a group entity of a multinational group that is a tax resident of the Netherlands is neither the non-final entity or the surrogate parent entity, then the inspector shall notify the inspector no later than the last day of the reporting year of that group. multinational group on the identity and tax location of the reporting entity.
1 The country report is a report on the multinational group with:
a. For each state in which the multinational group operates, established information on the volume of income, profit before profit tax, the profit tax paid, the profit tax included in the financial statements, the paid-up capital, the cumulative profit, number of staff members and tangible assets other than cash or cash equivalents;
b. a description of each group entity of the multinational group indicating the state of which that group entity is a tax resident, and, if different, the State, on the basis of whose right established that group entity, as well as of the nature of the entity of the main business activity or business activities of that group entity.
2 In the case of ministerial arrangements, detailed rules on the form and content of the country report, including rules on definitions and guidelines to be used in the drawing up of the country report, shall be laid down. The country report shall be drawn up in the English language or in the English language.
The inspector uses the country report for assessing substantial transfer pricing risks and other risks for the Netherlands linked to the erosion of the tax base and profit shifts, including the risk of failure to comply with the applicable clearing pricing rules by members of the multinational group, and, where necessary, for the creation of economic and statistical analyses. An adjustment of clearing prices by the inspector shall not be based on the country report.
1 A group entity which is liable to tax in the Netherlands shall, within the period prescribed for the lodging of its income tax declaration, a group dossier and a local file for the year on which the declaration is made Relates to its administration. The group file and the local file shall be drawn up in the English language or in the English language.
2 In the group file, an overview is given of the multinational group ' s business including the nature of its business activities, its overall settlement pricing policy and its global allocation of income and economic activities to support tax administrations in the assessment of the presence of a substantial settlement risk.
3 In the local file, information relevant to the transfer pricing analysis with respect to transactions between a taxpayer and a related group entity in another state helps to substantiate that to Article 8b. shall be met, as well as information that underpins a business profit allocation to fixed establishments.
4 The obligation referred to in paragraph 1 shall apply to group entities of a multinational group which, in the reporting year immediately preceding the year to which the declaration relates, have at least € 50,000,000 in consolidated accounts. Group yields have been obtained.
5 In the case of ministerial arrangements, detailed rules on the form and content of the group file and on the local file shall be laid down.
1 If the setting or gross debt of the reporting entity is due to the obligations, specified in Article 29c In the event of a failure to comply with or in good time, not in good or in good time, this shall constitute an offence in respect of which our Minister shall pay her an administrative fine of not more than the amount of the fourth category, as set out in Article 4 (1). Article 23 (4) of the Code of Criminal Law -Can impose.
2 By way of derogation from Article 5:45 of the General Administrative Law shall expire five years after the end of the calendar year in which the obligation is due to impose the administrative penalty, referred to in the first paragraph.
3 Chapter IX of the General Law on State Taxation , with the exception of the Article 69 of that Act The requirement that the fact that there is a lack of tax is applied mutatis mutandis in respect of the person who does not fulfil the obligations laid down in this Regulation. Article 29c .
For the calculation of the Article 13d The amount of the liquidation referred to above shall not exceed the carrying amount at the end of the last year at the beginning of the first year on which the profit is determined according to this Law. year on which the profit is determined in accordance with the Income Tax Decision 1942.
If the tax is levied in respect of a year starting before the date of entry into force of a change of Article 22 and ends up on or after that date, it shall be calculated by way of derogation in so far as that article is calculated according to the formula:
load = (X/B x To) + (Y/B x Tn), where:
X proposes: the number of days of that year before the date of entry into force of the change;
Y proposes: the number after the date immediately preceding the date of entry into force of the change from that year;
B Proposes: the total number of days of that year;
To propose: the tax due at the foot of the Article 22 , as it is on the date immediately preceding the date of entry into force of the amendment,
Tn proposes: the tax due on the foot of Article 22 As it stands, as from the date of entry into force of the amendment.
Article I (E) of Chapter 2 of the Act on Taxation of Income Tax 2001 shall apply mutatis mutandis.
Article I (H) and (G) of Chapter 2 of the Import Income Tax Act 2001 shall apply mutatis mutandis.
Article I, Section J, fourth paragraph, of Chapter 2 of the Import Law Income Tax 2001 shall apply mutatis mutandis.
1 If, as a result of the change from 1 January 2004, the taxpayer is required to pay a pension liability in respect of a pension liability on a different valuation system as from 1 January 2004 of the Income Tax Act 1969, to the handling of another survival table or other age, as long as the obligation still exists and the value of that obligation is due to that change, an amount lower than the equivalent of the second paragraph of the year adjusted value of the value taken into account at the end of the last year where the old scheme or the previously applied survival table or age recovery still applied, the adjusted value was taken into account.
2 The value taken into account at the end of the last year of application of the old scheme or of the previously applied survival table or of age reduction shall be reduced by the benefits paid since 1 January 2004, pursuant to Article 6 (2) of the Treaty. the pension liability referred to in paragraph 1 and the contributions paid to third parties since that date, to the extent that they relate to the pension liability.
If, in the context of a business merger, Article VII of the Law of 28 December 1989, Stb. 601, to introduce in the income tax and corporation tax of an investment deduction for investments of limited size and withdrawal of the Investment Account Act finds, finds Article 14 (4) , corresponding application.
1 Where intangible assets which are part of a public legal person or a private sector entity with a non-taxable profit, at any time with the same legal person or body, or In the case of a related body, a part of the assets of a taxable profit shall be drawn up at that time for the value referred to in the third to fifth paragraph.
2 Where intangible assets that are at an association or foundation that are at the foot of the Housing Act is authorised by Royal Decree as an institution operating in the interests of the public housing establishment, part of the non-taxable profits, at any point in the same body or in a related part of the body shall be made available at that time for the value of the value referred to in the third to fifth paragraph.
3 In the case of assets belonging to the same legal entity or the same body in assets that achieve taxable profits, the testing position shall be the value that would be applied if the assets are always to the legal person or body. has belonged to assets with which taxable profits are earned and those assets were depreciated according to Article 3.30 of the Income Tax Act 2001 .
4 In the case of assets belonging to a related body of assets in which taxable profits are achieved, the testing position in that related body shall take place at zero.
5 By way of derogation from the third paragraph, the holding shall take place for nil if the assets have been acquired by the legal person or body from a body attached to the procurement and has not received the disposal of that related body have been subject to taxable profits.
1 For a right which provides periodic benefits or benefits in kind (national law) on which Article 19 of the Law on Income Tax (1964) expires with effect from 1 January 1992, or Article 44j, third as from that date, member, that law has been applied, it shall continue to expire from that date Article 23a of power.
2 The first paragraph shall not apply where the right to the law has been established prior to 1 January 1973.
1 In the case of the presence of a double taxation scheme for one year starting on or after 1 January 2012 for the amount of negative foreign profits from a State, the object exemption shall apply to: foreign corporate profits, intended in Article 15th In respect of the positive foreign profits from that State of that year and subsequent years, no amount equal to that of the amount to be repayable on negative foreign profits shall be applied.
2 The first paragraph shall not apply in so far as:
a. The amount of negative foreign profit has already been taken into account in the application of Article 13c As at 31 December 2011;
b. the taxpayer makes plausible that the amount of negative foreign profit has resulted in a loss that due to the in Article 20, second paragraph No more computting periods of time included.
3 The first paragraph shall not apply if the taxable person ceases to benefit from profits from the other State referred to in that paragraph, the taxable person does not profit from that other State within three years from the date on which he ceased to take profits to enjoy again profits from that other state has gone to enjoy and fulfilled the terms of Article 15i, second, third and fourth members , for the deduction of a strike loss.
4 At the request of the taxable person, where the first member is applied in any year, the amount of negative foreign profits remaining thereafter shall be determined by the inspector in the case of a decision which is subject to an objection. Remedies against such a decision may relate only to changes in the amount remaining in relation to the preceding determination of the amount. A residual amount of negative foreign profit determined by an objection may be revised if this change is due to the settlement of losses or to the imposition of a reprocessing attack on any year, or if any fact gives rise to grounds for suspecting that the amount has been set too low.
5 Article 13c , as of 31 December 2011, shall continue to apply:
a. in relation to a participation in a body that drives a business that has previously been driven as a foreign company by the taxpayer or a body related to him, if losses from that foreign company prior to the first year starting on or after 1 January 2012, which were deducted from profits taxable in the Netherlands;
b. in respect of an investee, if the taxpayer through this holding has an interest of at least five percent in a body as referred to in subparagraph (a).
By way of derogation from the first sentence Article 13c As of 31 December 2011, no application to the extent that the foreign company's losses on the basis of the first member have already been taken into account in the application of the object exemption for foreign business profits.
6 In the application of the fifth paragraph, the Article 2, fourth paragraph , 10a, fourth member , 13ba, seventh member , 13d, second paragraph, part b , and 18, 1st Member As they were in place on 31 December 2011, applicable.
1 A to a taxpayer in respect of a low-taxed foreign investment firm as intended Article 15g , on the basis of a double taxation scheme for a year to be charged on or after 1 January 2012 for the amount of tax to be charged on or after 1 January 2012, is applied for the purposes of applying the Article 23d the amount referred to in the fifth paragraph of that Article shall be deemed to be the amount of the amount to be paid to that year.
2 One to a taxpayer in relation to a low-taxed foreign investment firm as intended Article 15g , on the basis of a double tax avoidance scheme for a year that starts on or after 1 January 2012 to amount to negative foreign profits, is applied for the purposes of Article 23d (b), second paragraph, (a) and (third) , in that year and the following years, by deduction of the aggregate amount of profit from the foreign company of those years, but not further than nil, to the total amount to be transferred.
3 The second paragraph shall not apply in so far as:
a. The amount of negative foreign profit has already been taken into account in the application of Article 13c As at 31 December 2011;
b. the taxpayer makes plausible that the amount of negative foreign profit has resulted in a loss that due to the in Article 20, second paragraph No more computting periods of time included.
4 Article 33b, fourth paragraph , shall apply mutatis mutandis.
1 For the determination of the strike loss from a State, intended in Article 15i, second paragraph , be co-located as at the foot of Article 15th Amounts taken into account in profit from that State shall be deemed to be the positive amounts of foreign profits made by that State which the taxable person has enjoyed during the five years preceding the first year of commencement of the first year on or after 1 January 2012. The first sentence shall not be applied to the extent that a positive amount of foreign profits from a State is settled by a negative amount of profit from another year.
2 As far as as a consequence of Article 33b, first paragraph , the object exemption for foreign corporate profits, intended in Article 15th , does not apply to positive foreign profits from a state, this gain is not taken into account in determining the strike loss from that state, Article 15i, second paragraph .
1 If within 10 years of a recapitalisation as referred to in Article 58 of the Income Tax Act 1964, such as this Article was used at the time of the recapitalisation, the body was recapitalised by a reduction in the amount of the paid-up to undo all or part of the capital, according to the Articles 22 , 23a and 23b or under Article 28 Calculated tax for the year in which that capitalreduction takes place plus 50% of that capital reduction.
2 For the purpose of reducing the paid-up capital, the statement shall be understood to be a refund of the shares paid in respect of shares after the general meeting of shareholders has previously taken the decision and the nominal value of the subscribed capital has been paid. shares in the statutes change by an equal amount is reduced, or immediate or indirect acquisition of own shares. The amount of the capital reduction shall be set at the amount of the refund, the amount of the capital paid in the acquired shares shall be reduced to the amount of the refund.
3 In respect of the year in which the recapitalisation is fully reversed, the tax payable under the first paragraph shall be increased to 50% of the capital increase in that recapitalisation.
4 The expiry date Article 23 and in accordance with this Article, a maximum of 50% of the capital increase to which Article 58 of the Law on Income Tax Act 1964, such as this Article was ushered at the time of the recapitalisation, is not more than 50% of the capital increase due. Applied.
5 Our Minister may grant derogations from the provisions of the first three members.
The dividend tax on the basis of Article 10bis.5, eighth paragraph, of the Income Tax Act 2001 is not taken into account as a pre-levy, is to be used as a pre-tax as intended Article 25 designated:
a. of the Bank, referred to in Article 10bis.5 of the Income Tax Act 2001 , if that bank transfers an amount of the dividend tax to the savings account of the person whose dividend tax is not taken into account as a pre-tax credit;
b. of the IF of the Investment Institution, referred to in Article 10bis.5 of the Income Tax Act 2001 If that administrator uses an amount equivalent to that dividend tax to obtain one or more blocked units of participation in that institution for the benefit of the person not subject to the dividend tax as a pre-tax shall be taken.
1 With regard to entitlement to periodic benefits to replace gederfd or underpaid earnings as referred to in the second paragraph of Article 13, 2013, Articles 11, first paragraph, part g , and 37 of the Act on payroll Tax 1964 , as they luded in on 31 December 2013, remains Article 23a, second paragraph , as of 31 December 2013, with corresponding application of Article 39f, 1st and 2nd member, of the Law on Pay Taxation 1964 , applicable.
2 In respect of stock-law savings accounts and stock legal investment rights as referred to at 31 December 2013 Article 11a of the Law on Earnings Act 1964 As of 31 December 2013, Article 2 (1) 25, fourth member , as of 31 December 2013, with corresponding application of Article 39f, 1st and 2nd member, of the Law on Pay Taxation 1964 , applicable.
1 If the taxpayer has an interest in a body on which an atmosphere transition is as intended before 14 June 2013 Article 28c has taken place, a reserve referred to in that Article shall be constituted at the time immediately preceding the following:
a. The taxable person after 13 June 2013 for the first time an advantage as referred to in Article 28c, third paragraph , obtains;
b. the interest, in whole or in part, of the taxable person's assets as referred to in Article 28c, fourth paragraph , or
c. Article 28c, fifth paragraph , application finds.
2 When application of the first paragraph, the following shall be added:
a. A loaded compartment control reserve as intended Article 28c, first paragraph, part a , put to the amount referred to in Article 28c, second paragraph, where that reserve is reduced by advantages enjoyed by the taxable person in the period from the time of the atmospheric transition, referred to in the first paragraph, to 14 June 2013. to the extent that those benefits are actually included in the levy;
b. An unloaded compartment control reserve as intended in Article 28c, first paragraph, part b , put to the amount referred to in Article 28c, second paragraph, where that reserve is reduced by advantages enjoyed by the taxable person in the period from the time of the atmospheric transition, referred to in the first paragraph, to 14 June 2013. to the extent that those benefits relate to the period prior to the atmosphere transition.
At the time referred to in the first paragraph, the carrying amount of the interest shall be increased by the amount for which the reserve is to be formed.
Article 16, third paragraph , expires with effect from 1 January 2018, except that it shall apply for the first time in respect of financial years beginning on or after 1 January 2018.
1 The Decision on Corporate Tax 1942 ( Verord.bl. 51), the Income Tax Act 1942 ( Stcrt. 85, improved by publication in Stcrt. 90 and 94), the decision of the Secretary General of the Department of Finance of 3 June 1942 ( Stcrt. 113) amending the Import Decree, corporation tax, 1942, the regulation of the Dutch State Commissioner for the occupied Netherlands of 26 June 1943 ( Verord.bl. 60), amending the Decision on Corporate Taxation 1942 and of the Sea Law, and the Decision on the Income Tax 1940 ( Verord.bl. 83), are hereby repealed.
2 The Law on Dividend and Tantièmetaxation 1917 ( Stb. 1918, 4) is hereby repealed.
3 The Decision on the Commission on the Commissary Tax 1941 ( Verord.bl. 106) and the decision of the Secretary General of the Department of Finance dated 10 August 1942 ( Verord.bl. 97) amending the Decision to the Commission on the Commissary Tax 1941.
4 The arrangements referred to in paragraphs 1 and 2 shall continue to apply in respect of years prior to those to which this Law applies. The rules referred to in paragraph 3 shall continue to apply in respect of the public service costs which are considered to be operating expenses for the purposes of the Decision on Corporate Income Tax (1942).
5 Chapter IV shall be subject, as much as necessary, to the losses, profits and domestic incomes to be calculated in accordance with the provisions of the Decision on Income Tax (1942).
1 This Act shall enter into force from the second day following the date of issuance of the State Sheet in which it is placed.
2 [ Red: Expated.]
3 This law may be cited as: Law on corporation tax 1969.
Burdens and orders, which are in the State Sheet will be placed, and that all Ministerial Departments, Authorities, Colleges and Officials, who so concern, will keep their hands on the precise execution.
Given at Paleize Soestdijk, 8 October 1969
JULIANA.
The Minister of Finance,
H. J. WITTEVEEN.
The Secretary of State for Finance,
F. H. M. GRAPPERHAUS.
Published October 1969.The Minister of Justice,
C. H. F. POLAK.
