Abstract
In the coming years, the business succession allowances in income tax and gift and inheritance tax will undergo major changes. What will each of these measures mean for entrepreneurs considering a business succession and for their successors?
By amendment, the Second Chamber changed the exemption rate from 70% to 75%. This was after the publication of this article.
By amendment, the Second Chamber changed the exemption rate from 70% to 75%. This was after the publication of this article.
| Translated title of the contribution | Business succession regime in flux: AN accumulation of adjustments |
|---|---|
| Original language | Dutch |
| Pages (from-to) | 21-25 |
| Number of pages | 5 |
| Journal | Vakblad Estate Planning |
| Volume | 2023 |
| Issue number | oktober |
| Publication status | Published - 1 Oct 2023 |
Keywords
- Bedrijfsopvolgingsfaciliteiten