Key Benefits:
Provisions for the implementation of donation and inheritance tax
The Secretary of State for Finance,
Having regard to the Articles 1a, eighth paragraph , 16, third member , 17, second paragraph , 32, first paragraph, point 8 ° E , 33, under 5 ° , 35b, 1st Member , 35c, fifth and eighth member , 35d, second member , 35th, sixth Member , 73 and 75, 1st member, Succession Act 1956 .
Decision:
1 This scheme shall give effect to the Article 16, third paragraph , 17, second paragraph , 33, at 5 ° and 6 ° , 35b, 1st Member , 35c, fifth and eighth member , 35d, second member , 35th, sixth Member , and 73 of the Succession Act 1956 .
2 This scheme is governed by law: Inheritance law 1956 .
Article 4a of the Income Tax Implementation Scheme 2001 shall apply mutatis mutandis to the Article 16 of the Act The acquisition and the Article 17 of the Act The donation.
As power as intended in Article 32, first paragraph, point 8 ° e of the Act Designate any power used in the relationship with the Netherlands for the collection of income tax, corporation tax, donation and inheritance tax without restrictions or reservations, the exchange of information, information and data carriers.
An exemption as referred to in Article 33, under 5 ° and 6 °, of the Act for a grant in respect of the acquisition of an own dwelling as intended in Article 3.111, first or third paragraph, of the Income Tax Act 2001 In respect of the costs of improvement or maintenance of that dwelling, for the purpose of the sale of rights of leaselease, on the sale or tightness of that dwelling with regard to that property or to the repayment of a property debt as referred to in Article 4 (2), Article 3.119a of that Act or the redemption of a residual debt of a foreign own property as intended Article 3.120a of that Act whose interest and expenses are classified as deductible expenses in respect of a home as intended in Article 3.120 of that Act The following shall be granted only where:
a. the donation was made:
1. under the suspensive condition that the beneficiary has acquired his own residence as referred to in Article 3.111, first or third paragraph, of the Income Tax Act 2001 , a right of inheritance, on-farm or tightness in relation to that property has bought off, a property debt as intended in Article 3.119a of that Act , or a portion of that property debt, has redeemed or a residual debt of a foreign own property as intended in Article 3.120a of that Act whose interest and expenses are classified as deductible expenses in respect of a home as intended in Article 3.120 of that Act , or a part of that residual debt, has redeemed, or
2. under the unbinding condition that the endowment shall lapse in so far as the amount donated has not been spent in the year of the grant or in the subsequent two calendar years for the improvement or maintenance of an own dwelling as referred to in Article 2 (1). Article 3.111, first or third paragraph, of the Income Tax Act 2001 from the beneficiary; and
b. if requested by written documents, it shall be shown that the amount of the grant has actually been paid by the donor and has been used by the beneficiary for any of the purposes mentioned in subparagraph (a).
1 An exemption as referred to in Article 33, under 5 °, of the Act for an endowment which is intended for the payment of a study or training for an occupation for the benefit of that child, which is substantially higher than usual, is not granted for the repayment of debts incurred entered for the financing of such a study or training, and shall be granted only where:
a. Donation has been entered into by a notarial document indicating the payment of the study or training of the grant and the amount of the expected costs of that study or training;
b. the donation has been made under the unbinding condition that the endowment shall lapse in so far as the amount donated has not been spent on the study or training within two calendar years of the year in which the grant was made; and
(c) if requested by written documents, it shall be shown that the amount of the grant has actually been paid by the donor and, within the period referred to in subparagraph (b), has been used by the beneficiary to cover the expenditure referred to in subparagraph (a). act mentioned study or training.
2 For the purposes of applying Article 33, under 5 °, of the Act the costs of a study or training for an occupation shall be considered to be substantially higher than normal if, excluding the cost of living, the latter amount to at least € 20 000 per year.
1 Under an objective undertaking as referred to in Article 35b, first paragraph, of the Act shall be co-related to company-related assets, provided that such assets consist of immovable property.
2 To an objective undertaking as referred to in Article 35b, first paragraph, of the Act which belong to a company whose capital is divided in whole or in part in shares, shall be co-classified in the immovable property on the base of which the company is responsible for the sale of the capital. Article 3.92 of the Income Tax Act 2001 are made available to the company and to the company of the company.
3 If under Article 35c, fifth paragraph, of the Act assets and debts of a body for a portion are allocated to another body, these assets and debts are for the Article 35b, first paragraph, of the Act the determination of the total value of the business assets of the objective undertaking, taken into account for the whole, to the extent that they constitute an undertaking's assets as defined in Article 35c of the Act.
4 In the case of the acquisition of shares in a body in which, at some point in the past year, the deceased was, at some point in the last year, the donor at any time, indirectly shareholder, the latter is to become a member of the application of this article, based on the situation as for the deceased, the donor, still indirectly, the owner of the donor. The first sentence shall apply mutatis mutandis in a situation in which the acquisition relates to a body created by a legal division as referred to in Article 3 (1) of the EC Treaty. Article 3.56 of the Income Tax Act 2001 .
5 For the first and second members Article 35c, sixth paragraph, of the Act applicable mutatis mutandis.
1 Under a conversion of ordinary shares into preference shares as referred to in article 35c, fourth paragraph, part a, of the law also includes an issue of preference shares as part of a share merger as intended Article 3.55 of the Income Tax Act 2001 , a legal split as referred to in Article 3.56 of that Act or a legal merger as referred to in Article 3.57 of that Act .
2 To the alleged article 35c, fourth paragraph, part a, of the law shall also be deemed to be satisfied if the preference shares referred to therein are acquired under inheritance law or endowment of a legal successor under inheritance law or matrimonial property rights of the person who has converted the shares as intended Mentioned part.
3 Preferred preferred shares were issued as part of a business transfer as referred to in Article 35c, fifth paragraph, final sentence, of the Act if:
a. The preference shares are the conversion of an indirect interest of ordinary shares held earlier by the deceased or a donor, as referred to in Article 3 (1). Article 35c (5) (c) (a) and (b) of the Act ;
(b) the conversion into preference shares has been accompanied by the granting of ordinary shares to another;
(c) at the time of the conversion into preference shares the company to which the converted shares related had a company floated as intended article 35c, first paragraph, part a, of the law , or held a participatory act as referred to in Article 35c, the first paragraph, part b, of the Act; and
d. the acquirer of the preferred shares held indirectly for at least 5% of the subscribed capital is directly or indirectly a shareholder of ordinary shares as referred to in subparagraph (b).
For the purposes of this paragraph, a conversion of ordinary shares into preference shares as referred to in the first sentence shall also include an issue of preference shares in the context of an equity merger as referred to in Article 3.55 of the Income Tax Act 2001 , a legal split as referred to in Article 3.56 of that Act or a legal merger as referred to in Article 3.57 of that Act . Moreover, it is understood that preference shares are to be issued in the context of a business merger as referred to in Article 3 (1). Article 14 of the Law on Corporate Tax 1969 .
4 If preference shares have been incurred in the context of a phased business transfer as referred to in Article 35c, fourth or fifth paragraph, of the Act , then, these shares retain the character that they are taken into account for the application of Article 35c (c) of the Act to the extent that the holder of such preference shares is also the holder of the ordinary shares held by the the acquisition of the preference shares has been granted to the company's successor.
5 For the determination of whether the acquirer of the preferred shares meets the condition of Article 35c, fourth paragraph, part d, of the Act the preference shares shall not be included in the subscribed capital. The first sentence shall apply mutatis mutandis to the application of the first sentence of paragraph 3 (d).
1 For the period of one year, five years, for the period covered by the Article 35d, first paragraph, of the Act , it shall be co-satisfied:
a. Where the deceased or a donor drives a company that was previously driven by a limited liability company or private limited liability company and which undertaking with application of Article 14c of the Law on Corporate Tax 1969 continued or continued by the deceased or donor: if the period during which the company is driven for the account of the deceased or a donor and the period in which it was a shareholder in the public limited or private company together form a continuous period of at least one year, for a period of at least five years;
(b) in cases where the deceased is a member of a public limited liability company or a private limited liability company which drives a company previously on behalf of the parent company or a limited liability company. hereditary effect or endower was driven and which company applying Article 3.65 of the Income Tax Act 2001 is converted into the said company: if the period of the acquisition period and the period in which the undertaking was driven for the account of the deceased or a donor is combined with a contiguous period of at least one year, of at least five years, shall form;
(c) where the deceased or a donor is a co-owner in the sense of Article 3.3, first paragraph, part a, of the Income Tax Act 2001 and that participation relates to an undertaking which was previously driven for the account of the deceased or donor: if the period in which the company was driven for the account of the deceased or a donor was driven at least one, for at least five years, for at least five years;
d. in the event that the deceased or bestowal benefits from an activity in respect of an immovable property and the immovable property was previously part of an undertaking's assets for the account of the deceased or endower undertaking: if the period of benefit from an activity and the period of entrepreneurship together constitutes a continuous period of at least one year, or at least five years,
2 In the case of an equity merger as referred to in Article 3.55 of the Income Tax Act 2001 the test or compliance with the period of one or more five years specified in the Article 35d, first paragraph, of the Act , the holding period of the acquired shares and the holding period of the accepted shares are added together as if it were one period. The first sentence shall apply mutatis mutandis in the case of a legal division, as referred to in Article 3.56 of the Income Tax Act 2001 , as well as in the case of a legal merger Article 3.57 of that Act .
3 In the case of preference shares as referred to in Article 35c, fourth paragraph, of the Act is for the period of one or more five years, intended to Article 35d, first paragraph, of the Act , if the holding period of the ordinary shares was for at least one year, for a minimum of five years.
4 With respect to the undertaking's assets which the deceased has acquired or acquired under inheritance or which is the subject of inheritance, Chapter IIIA of the Act has been applicable to him, is always considered to be satisfied with the condition of a period of one year, as referred to in Article 35d, first paragraph, of the Act .
1 At the request of the acquirer is not considered as an event as intended Article 35e of the Act Marked:
(a) the conversion of an undertaking not in the form of a limited liability company, with limited liability, with the application of Article 3.65 of the Income Tax Act 2001 in an undertaking, which is driven in such a form, to the extent that the undertaking is to continue to be carried out by the company;
b. the dissolution of a public limited liability company or private limited liability company with the application of Article 14c of the Law on Corporate Tax 1969 In so far as the company of the company continues to be pursued by the transferee,
c. ceasing to enjoy profits from an enterprise in the event of governmental intervention as intended Article 3.54, 12th paragraph, of the Income Tax Act 2001 , in so far as the value of the assets belonging to the undertaking is reinvested within the period referred to in Article 3.54 of the Income Tax Act 2001 in an undertaking from which the transferee enjoys profits,
d. the disposition of asset items as intended article 35c, first paragraph, part c, of the law in the case of an equity merger as referred to in Article 3.55 of the Income Tax Act 2001 , provided that the acquirer becomes any shareholder of the recipient company;
e. ceasing to enjoy profits from a company in cases where a company of a body has been transferred to another body with application of Article 14 of the Law on Corporate Tax 1969 , provided that the acquirer is indirectly any shareholder of that other body;
f. the estrangement of an immovable property as referred to in article 35c, first paragraph, part d, of the law as far as:
1. the transferee shall, within six months following that disposal, use the funds resulting from the disposal of another immovable property and make it available to the same company; or
2 °. the transfer is made by a contribution to shares in a public limited liability company or in a private limited liability company, provided that the transferee is the sole shareholder of that company.
part d shall apply mutatis mutandis in the case of a legal split referred to in Article 3.56 of the Income Tax Act 2001 as well as in a legal merger as referred to in Article 3.57 of that Act . Part e shall apply mutatis mutandis in the case of a legal division as referred to in Article 14a of the Law on Corporate Tax 1969 , as well as in the case of a legal merger Article 14b of that Law .
2 If the acquisition belongs to an immovable property as intended for article 35c, first paragraph, part d, of the law and as a result of an event referred to in paragraph 1 (b), the making available to that power component does not constitute an event as intended for the purpose of: Article 35e of the Act to the extent that the immovable property is used in the newly created situation within the company originally obtained.
3 If the acquisition belongs to an immovable property as intended for article 35c, first paragraph, part d, of the law and as a result of an event referred to in paragraph 1 (d), the posting has been continued as a posting to the recipient company, on request, no event as referred to in the Article 35e of the Act . The first sentence shall apply mutatis mutandis in the case of an event referred to in the second sentence of the first paragraph.
4 After application of the first, second or third paragraph, for the remainder of the five-year period Article 35e of the Act full application to the situation resulting from that situation. If the first paragraph, subparagraph (c), has been applied, the period of return referred to in Article 35e of the Act shall be suspended during the period not yet reinvested.
5 The inspector shall decide on the application referred to in paragraph 2 (2), second paragraph or third paragraph, for an objection which may be contested.
6 Of an event as referred to in Article 35e of the Act shall not be present if it occurs as a result of the death of the transferee, or as a result of the distribution of the inheritance of this transferee within two years of his death. For the purposes of Article 35e of the Act, for the remainder of the five-year period, the successors shall be deemed to replace the original acquirer under inheritance or matrimonial property law.
7 Of an event referred to in Article 35e of the Act shall not be present if it occurs as a result of a transfer under a general title under matrimonial property law. For the purposes of Article 35e of the Act, for the remainder of the five-year period, the legal successor shall be deemed to replace the original acquirer under matrimonial property law. Nor is it an event as referred to in Article 35e of the Act if, during the remainder of the period, the marriage community is dissolved and distributed within two years of the winding-up of the company's assets. as intended in Chapter IIIA of the Act , shall be separated from the original purchaser. For the purposes of applying Article 35e of the Act, the original acquirer shall, for the remainder of the five-year period, replace the legal successor referred to in the second sentence under matrimonial property law.
8 If within the five-year period referred to in Article 35e of the Act , by the transferee a by application of article 35c, seventh paragraph, of that Act a share or profit proof is exercised as a purchase option, the shares or profits acquired thereby, for the remainder of the period specified, instead of the purchase option.
The Article 73 of the Act The declaration shall be lodged with the inspector and shall be:
a. Name, names, last place of residence and the day drawing of the death of the deceased;
(b) a description of the goods or supporting documents, the legal relationship under which the declarant has it, and the designation of their intended use.
1 The Implementation of the Succession Act 1956 shall be withdrawn.
2 The Implementation of the Succession Act 1956 continues to apply to taxable facts within the meaning of the Act, as of 31 December 2009, which occurred before 1 January 2010.
This arrangement shall enter into force from 1 January 2010.
The scheme may be cited as:
This arrangement will be set out in the Official Journal.
TheState Secretary
of Finance,J.C. de Jager
