Key Benefits:
Act of 17 December 2009 amending the Succession Act 1956 and any other tax laws (Simplification of the operating rules and revision of the tariff structure in the Succession Act 1956, as well as the introduction of a ring-fenced scheme) Private assets in the Income Tax Act 2001 and the Succession Act 1956)
We Beatrix, 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 have taken into consideration that it is desirable to Inheritance law 1956 reducing the rates, simplifying the system of exemptions where necessary to adapt the law in order to allow for the possibility of partaking, reshaping the business succession plan and in the Income Tax Act 2001 to introduce a separation scheme for private assets;
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:
1 The excise duty on smoking tobacco shall be increased as from 1 March 2010 so as to ensure that the total excise duty for the most requested price category smoking tobacco will be € 0.49 per kilogram higher than the excise duty rate for this price category on 28 February 2010.
2 By ministerial arrangement, from 1 March 2010, the rates of excise duty, intended to be used in Article 35 (c) of the Law on excise duty adjusted. Adjustments shall be made in such a way as to ensure that for smoking tobacco of the most requested price category, the specific part of the excise duty is 50% of the sum of the total excise duty and the turnover tax. In so doing, the amount of the total excise duty should be equal to the amount of the total excise duty which would be due after the increase in excise duty without the adjustment. The adjustment of the amount set out in Article 35 (1) (c), as the minimum excise duty applicable to 1 kilogramme of smoking tobacco, shall be such that, after the adjustment of rates, this excise duty will amount to the total amount of the excise duty. 1 kilogram of smoking tobacco of the most requested price range. When adjusting, the percentage share of the excise duty shall be rounded to the centenary of one per cent.
1 If:
a. to a taxable person on the basis of Article 2.14a of the Income Tax Act 2001 the assets and liabilities, as well as the proceeds and expenses of a separate private assets, are allocated; and
b. due to Article 1, first paragraph, below 1 ° or below 3 °, of the Succession Act 1956 As provided for in those provisions by 31 December 2009, an attack was imposed on the assets of the Member State in isolation before 1 January 2010, intended to be carried out in accordance with the rules of the Article 2.14a, third paragraph, of the Income Tax Act 2001 , the attack referred to in subparagraph (b) shall, on request, be reduced by the right of inheritance to the isolation of assets referred to in Article 2.14a (3) of the Income Tax Act, 2001, as a result of a right of inheritance.
2 The reduction shall be granted in respect of a request made by the lodging of a declaration. The inspector shall decide upon the application for an objection of a possible decision.
By way of derogation from Article 6.33, third paragraph, of the Income Tax Act 2001 , a church, philosophical, charitable, cultural, scientific or general purpose which has been designated as an institution within the meaning of Article 6.33 (b) of the Income Tax Act 2001, shall be regarded as an institution which has been designated as an institution within the meaning of Article 6 (1) of the 2001 Act. as of 31 December 2009, no more as an institution within the meaning of Article 6.33 (b) of the Income Tax Act 2001 as from 1 January 2010. By way of derogation from the first sentence of the sentence of the second paragraph of Article 6.33 of the Income Tax Act 2001, the institution, referred to in the first sentence, shall be considered to be an institution within the meaning of Article 6.33 with effect from 1 January 2010, First paragraph, subparagraph (b) of the Income Tax Act 2001, as it reads from 1 January 2010, if the institution has declared to the inspector before 7 December 2009 to comply with the conditions set out in that subparagraph.
1 This Law shall enter into force with effect from 1 January 2010, subject to the following:
a. Article I, parts U, AC, AE, and AH first application finds after Article 35a of the Succession Act 1956 has been applied at the beginning of calendar year 2010;
b. the following Article I modified or inserted articles of the Inheritance law 1956 apply for the first time in respect of taxable facts within the meaning of the Succession Act 1956, which occurred on or after the date of entry into force of this Act, subject to the following:
1 °. Article I, Section B , included Article 1a, fourth paragraph, part c, of the Succession Act 1956 For the first time, shall be applicable from 1 January 2012;
2 °. if a deed as intended in the in Article I, Section B , included Article 1a, fourth paragraph, part c, of the Succession Act 1956 has been past the period until 1 January 2012, considered to be satisfied with the period referred to in Article 1a, fifth paragraph, part a, of the Succession Act 1956, in Article 1 (B).
2 The Inheritance law 1956 as of the date of 31 December 2009, it shall continue to apply to taxable facts within the meaning of that Act, as it was on that date, which occurred before 1 January 2010. The articles in the articles 53a , 53b and 53c of that Act , as those articles were released on 31 December 2009, certain remains applicable in the case of an endowment or death from 1 January 2010.
3 The Article 24, seventh paragraph , 25, eleventh, twelfth and thirteenth member , and 28, second paragraph, of the Invording Law 1990 As they stood on 31 December 2009, as well as the provisions based thereon, they shall continue to apply in respect of tax attacks on the rights of inheritance or donation adopted under the rules of the Inheritance law 1956 As they were in place before 1 January 2010.
4 Article 7, 2nd paragraph, of the Succession Act 1956 shall apply mutatis mutandis in respect of the right to transfer pursuant to the first paragraph of that Article, in respect of the value of the value referred to in paragraph 1 of that Article Inheritance law 1956 like this law, before 1 January 2010.
5 If, in respect of a debt recognition from generosity made before the entry into force of this Act, an interest rate was agreed upon which the persons concerned could reasonably assume that it was business and that interest is lower than the interest rate, Intended in accordance with Article I, Section I , imported Article 10, third paragraph, of the Succession Act 1956 , for the purposes of applying Article 10, third paragraph, of the Succession Act 1956, the aforementioned agreed interest shall, in so far as it is agreed prior to the entry into force of this Law, instead of the Act as provided for in Article 10 (3) of the Succession Act. -interest rate.
6 By way of derogation from the first paragraph Article I, Section AHa, and Article V, Part C, part 6 , in force as from 1 January 2011.
7 For the purposes of applying Article 5.4, 1st paragraph, of the Income Tax Act 2001 'spouse' means the person who, with the deceased, has conducted a common household as intended for Article 24, second paragraph, of the Succession Act 1956 as referred to in that paragraph, before 1 January 2010 and the parent referred to in Article 5.4, first paragraph, has died before 1 January 2012.
Burdens and orders that it will be placed in the Official Gazette, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Entry
' s-Gravenhage, 17 December 2009
Beatrix
The Secretary of State for Finance
,J. C. de Jager
Issued the 23rd of December 2009The Minister of Justice
E. M. H. Hirsch Ballin
