{"id":1354,"date":"2023-05-02T07:23:14","date_gmt":"2023-05-02T05:23:14","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/het-is-voorjaar\/"},"modified":"2026-03-03T10:34:30","modified_gmt":"2026-03-03T09:34:30","slug":"it-is-spring","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/het-is-voorjaar\/","title":{"rendered":"It's spring!"},"content":{"rendered":"<p>Spring has arrived. Unfortunately, not really great spring weather yet, but the <a href=\"https:\/\/www.rijksoverheid.nl\/documenten\/begrotingen\/2023\/04\/28\/voorjaarsnota-2023\" target=\"_blank\" rel=\"noreferrer noopener\">Spring note<\/a> 2023 from the Cabinet.<\/p>\n\n\n\n<p>232 pages of policy intentions from the Cabinet. We highlight a few tax measures for you. With the note, though, that the Spring Memorandum does not yet spell out the details.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Business succession facilities<\/h2>\n\n\n\n<p>That the business succession allowances will be reduced is no surprise. This concerns the pass-through scheme in box 2 of income tax and the (conditional) exemption in inheritance and gift tax. The Cabinet lists the following measures, which will be further detailed in a parliamentary letter at the end of June 2023 and should take effect from 2024.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Property leased to third parties is classified as investment property by default.<\/li>\n\n\n\n<li>The (conditional) exemption in inheritance and gift tax will become 100% of the going concern value of the company up to \u20ac1,500,000 (now around \u20ac1,200,000) and above that 70% (now: 83%). This measure is to take effect from 2025.<\/li>\n\n\n\n<li>The efficiency limit is abolished (now 5% of investment assets can be counted as business assets).<\/li>\n\n\n\n<li>Only regular shares with and interest of 5% or more, participating fully in the profits and liquidation proceeds are still eligible for business succession relief.<\/li>\n\n\n\n<li>The possession and continuation requirement are relaxed and the employment requirement is abolished.<\/li>\n\n\n\n<li>Constructions with the business succession allowances, such as \u201cwalker investments\u201d are addressed.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Abolish reduced VAT rate<\/h2>\n\n\n\n<p>The Cabinet will look at the effectiveness of the reduced VAT rate (9%). This may result in abolishing or scaling back the application of this rate, but the Cabinet will include its impact on specific groups in its consideration. In particular, the following are being considered against:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ornamental horticulture;<\/li>\n\n\n\n<li>labour-intensive services (painters, hairdressers, shoemakers);<\/li>\n\n\n\n<li>culture (books, museums, cinemas);<\/li>\n\n\n\n<li>accommodation (hotels, campsites and the like).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Other measures<\/h2>\n\n\n\n<p>From 2024, the STAP scheme will be abolished. This scheme has recently been amended, see our article <a href=\"https:\/\/vwg.nl\/en\/nieuws\/we-kunnen-weer-stappen\/\" target=\"_blank\" rel=\"noreferrer noopener\">We can STEP again<\/a>. The STAP budget for the May 2023 application round was claimed in no time.<\/p>\n\n\n\n<p>The labour cost benefits for older workers will expire on 1 January 2026. This scheme covers a contribution to the wage costs of employees aged 56 or over, but under the state pension age, who receive benefits prior to employment.<\/p>\n\n\n\n<p>From 2025, the deduction percentage of the energy investment allowance (EIA) and the maximum investment amount will be structurally reduced.<\/p>\n\n\n\n<p>From 2025, VAT on <strong>virtual<\/strong> cultural, artistic, sporting, scientific, educational or entertainment services due in the country of residence or establishment of the recipient of the service.<\/p>","protected":false},"excerpt":{"rendered":"<p>Het voorjaar is aangebroken. Helaas nog niet echt geweldig voorjaarsweer, maar wel de Voorjaarsnota 2023 van het Kabinet. 232 pagina&#8217;s met beleidsvoornemens van het Kabinet. We lichten er een paar fiscale maatregelen voor je uit. Wel met de kanttekening dat in de Voorjaarsnota nog niet de details worden uitgewerkt. Bedrijfsopvolgingsfaciliteiten Dat de bedrijfsopvolgingsfaciliteiten worden beperkt, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1354","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1354","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1354"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1354\/revisions"}],"predecessor-version":[{"id":3366,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1354\/revisions\/3366"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}