\u2018More scope for people and businesses, and a government that helps rather than hinders.\u2019 The Government realises that this is not an original proposal, but this time the approach must deliver tangible results. The first step is to exercise restraint when introducing new rules. The second step is to reduce the number of rules. The aim is for at least five hundred rules to be abolished or simplified each year. Every year, starting this autumn, the Government will introduce a Simplification Act, aimed at abolishing unnecessary rules and laws. <\/p>\n
It is proposed to clarify who is liable for the CO\u2082 levy on greenhouse horticulture. Currently, the person liable for tax is defined as the \u2018legal entity or natural person who operates the greenhouse horticulture business\u2019. This gives the impression that, in the case of partnerships (such as a partnership by agreement and a general partnership), the underlying partners are liable for tax. The proposal is to specify more clearly that the tax liability rests with whoever operates the greenhouse horticulture business, i.e. the partnership itself. The partners are therefore not individually liable for tax, nor is any allocation of tax liability to them required.<\/p>\n
The Government proposes to amend the tax treatment of hedging currency risks associated with an equity holding. The benefit derived from an instrument that hedges the currency risk on an equity holding denominated in a foreign currency will, upon application, be covered by the equity exemption. The embedded foreign exchange gain is the expected foreign exchange gain, taking into account the relative weakness or strength of the currency in question compared with the euro. With effect from financial years commencing on or after 1 January 2027, only the unrecognised foreign exchange gain on a hedging instrument will be included in the gains arising from the shareholding. The amendment is intended to offset the structural loss of tax revenue resulting from a 2025 court ruling on the application of the liquidation loss scheme. For existing hedging instruments, the transitional provisions do not alter the tax treatment of embedded currency gains.<\/p>\n
Safe-harbour rules are being added to the Minimum Tax Act 2024. These will apply retroactively from 2026. This applies to companies with a turnover of \u20ac750 million or more. This incorporates four new international agreements from the OECD into legislation. These rules are intended to reduce the administrative burden and prevent any additional Dutch tax assessments.<\/p>\n
Fewer rules<\/p>\n
\u2018Meer ruimte voor mensen en bedrijven, en een overheid die niet hindert, maar helpt.\u2019<\/p>","protected":false},"author":2,"featured_media":4688,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4687","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4687","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=4687"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4687\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media\/4688"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=4687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=4687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=4687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}