Key Benefits:
Law of 14 December 2000 amending the Law on Taxation of Law, the Nature Act of Law, 1928, the Law on payroll 1964, the Law on Income Tax, 1969, and the Coordinating Social Insurance Act
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 considered that it would be desirable to take measures to combat the improper use of the transfer tax, the Nature law law 1928 and the scope of the Nature law law 1928 (i) for the purposes of fiscal incentives for nature management; whereas it is also desirable to adjust the system of payroll tax and corporation tax on workers ' options and to introduce a system of taxation in respect of wages and salaries; leave and save-save and also for workers ' insurances to take up leave in accordance with those for payroll tax;
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 A property consisting of immovable property under the conditions of Article 1, second paragraph, of the Nature Act of Natural Law 1928 as that ushered in on the day prior to Article X, fifth paragraph The date referred to as a single immovable property shall not be considered as such from a date to be determined by royal decree.
2 In the case of an estate referred to in paragraph 1, the date fixed by the first paragraph of the Royal Decree shall remain as Articles 1 , 3 and 4 of the Nature Act 1928 applicable as they were in the middle of the day prior to Article X, fifth paragraph , except where before the former date the estate is based on the provisions of this Article or on the basis of one of the provisions of the first paragraph of that article. Article 3 or events mentioned in the first paragraph of Article 3a of the Natural Law Act 1928 are no longer considered as such.
3 The owner of an immovable property belonging to an estate as referred to in the first member can ask Our Ministers of Agriculture, Nature Management and Fisheries and of Finance to consider his immovable property as an estate according to the Provisions of the Nature law law 1928 as it reads as from the in Article X, fifth paragraph That was the time. The application shall be lodged before the date fixed under the first paragraph of the Royal Decree. Our Minister of Agriculture, Nature Management and Fisheries sends a copy of the request to the owners of the other immovable property that are part of the estate. If the immovable property referred to in the first sentence is deemed to be an estate, our Ministers of Agriculture, Nature and Fisheries and of Finance also decide by a joint decision that the estate of which the immovable property is part shall not be considered as such as from the time at which the request was lodged.
4 If a request is lodged by owners of immovable property belonging to an estate as referred to in paragraph 1 at different times, but before the date fixed by the first paragraph by royal decree. as referred to in the third paragraph, these requests for the application of Article 2, fourth paragraph, of the Nature Law of Nature 1928 be deemed to have been received at the time the first of those requests has been received.
5 If one of the in Article 3, first paragraph, part c, of the Nature Act of Nature 1928 the second paragraph of that article shall not apply to an estate as referred to in the first paragraph.
6 With respect to a property referred to in the first member Article 7 of the Nature Law of Nature 1928 outside application with regard to procurement within the meaning of the Inheritance law 1956 which took place on or after the in Article X, fifth paragraph That was the time.
7 If an immovable property belonging to an estate as referred to in paragraph 1 is deemed to be an estate on the basis of a timely request referred to in paragraph 3, this property shall be used for the purposes of the application of the Articles 8 and 9c of the Nature Law Act, 1928, considered uninterrupted to have been an estate.
8 If an immovable property belonging to an estate referred to in paragraph 1 does not qualify as an estate prior to the date fixed by the first paragraph of the Royal Decree, from a time of the day according to the provisions of the Nature law law 1928 as it reads as from the in Article X, fifth paragraph , meant time, find the Articles 8 and 9c of the Nature Act 1928 The provisions of Article 3 (4) of the said Act shall be applied as if the time limit laid down in Article 3 (4) of the abovementioned Law was adopted by the date of the Royal Decree.
9 If, in respect of an immovable property which was part of an estate as referred to in paragraph 1, a request was lodged in good time as referred to in the third paragraph, that immovable property cannot be regarded as an estate because it was does not comply with the conditions established with effect from the Article X, fifth paragraph , the time referred to in the case of an estate may comply,
a. By way of derogation from the eighth paragraph, Article 9c of the Nature Law of Natural Law 1928 outside application,
(b) also by way of derogation from the eighth paragraph; Article 8 of the Nature Law of Nature 1928 only application in respect of the right to be paid for the purpose of acquiring the goods in the sense of the Inheritance law 1956 unless it is shown that the acquisition took place before the date of the royal message, which was transmitted to the Second Chamber of the States-General, or, in the case of an acquisition as a result of the the fulfilment of a condition shall be shown to be of origin in a legal relationship already existing on the date mentioned.
1 This Act shall enter into force from the day following the date of issuance of the Official Gazette in which it is placed.
2 By way of derogation from the first paragraph Article I (B) (C) (2) and (C) (3) , back to 28 February 2000.
3 The reference period of one year, referred to in Article 4, first paragraph, part a, of the Law on Taxation of Legal Service , does not apply to the extent that this period is situated before the date of entry into force of this Act.
4 In the case of transfer to a company which does not share capital, the transfer tax shall continue to be subject to the rules applicable to the entry into force of this Act, if it is shown that the transfer tax is The contribution is the result of a written agreement in force before 28 February 2000.
5 By way of derogation from the first paragraph Article II, Parts A, B, C, D, E, F, H, FIRST SENTENCE, and IA , as well as the Articles III , IV and VI to operate at a time to be determined by Royal Decree.
6 By way of derogation from the first paragraph Article II, Parts G, H, second sentence, I, J and L , entry into force from the date referred to in paragraph 1, on the understanding that the date referred to in the first paragraph of this Article shall be Inheritance law 1956 which took place before that date, the Nature law law 1928 is applicable as of the day prior to the date of entry into force of this Act.
7 [ Red: Change this Act.]
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.
Given in Gravenhage, 14 December 2000
Beatrix
The Secretary of State for Finance,
W. J. Bos
Published the twenty-seventh December 2000The Minister of Justice,
A. H. Korthals
