- The State Secretary of Finance has amended the decision on the overlap of transfer tax with value-added tax
- A new paragraph has been added in section 2.1 regarding the application of the overlap exemption when acquiring shares in a real estate entity and the limitation of this exemption starting January 1, 2025, as per the Tax Plan 2024
- Sections 2.2.7 and 2.2.8 have been revised to align with the limitation on acquiring shares in a real estate entity and changes in partnership status without corporate personality
- Section 5 has been updated to expand the scenarios where transfer tax enforcement can be omitted under Article 15, paragraph 4 of the Wet BRV 1970
- References to articles in the Wet OB 1968 and policy decisions have been updated
- The original decision being amended was issued on March 16, 2017, and was last modified on December 13, 2022
- The amended decision will take effect on January 1, 2025
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
