NetherlandsAccounting and Audit
This is contribution number 36 by KPMG Meijburg & Co regarding a memorandum: amendment of certain tax laws (revision regime for profit from substantial interest, consumer interest and net wealth tax)
MEMORANDUM: AMENDMENT OF CERTAIN TAX LAWS (REVISION REGIME FOR PROFIT FROM SUBSTANTIAL INTEREST, CONSUMER INTEREST AND NET WEALTH TAX)
I INTRODUCTION
On June 4, a bill concerning substantial interest, deduction of consumer interest and amendment of net wealth tax was submitted to the Lower Chamber.
The effective date proposed is: January 1, 1997. For the amendments to net wealth tax: January 1, 1998.
What are the main aspects of this bill?
II SUBSTANTIAL INTEREST
A. In What Cases Will A Substantial Interest Be Deemed To Exist
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