On September 6, 2017 the Dutch State Secretary for Finance issued a decree amending the existing policy decrees regarding business mergers, legal divisions & legal mergers in order to bring the existing policy decrees in line with the amendments made to the innovation box by the Belastingplan 2017, which was published in the Dutch Staatscourant of September 15, 2017.

 

The decree as issued on September 15, 2017 amends the so-called standaardvoorwaarden (standard conditions) for business mergers, legal divisions and legal mergers to the amendments of the innovation box by the Belastingplan 2017. Earlier the so-called Besluit Fiscale eenheid 2003 (Decree fiscal unity 2003) has already been amended. The amendment of the standaardvoorwaarden follows as much as possible the amendments made to the Besluit fiscale eenheid 2003. In the Belastingplan 2017 also the legal regulations regarding business mergers and legal divisions have been amended. When applying the innovation box fiscal guidance is now explicitly only possible by a decree issued by the tax inspector, regardless of whether the transferor/divisive legal entity or the acquirer/acquiring legal entity can claim application of the innovation box. Before the amendment of the law, as regards the innovation box, an inspector's decree was only expressly prescribed if the acquirer/acquiring legal entity could claim application of the innovation box.

 

Next to the aforementioned amendment of the standaardvoorwaarden, decree brings the text of existing policy decrees in line with the amended legislation.

 

Click here to be forwarded to the decree as published in the Dutch Staatscourant of September 15, 2017.

 

 

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