Wetsontwerp tot wijziging van het Wetboek van de inkomstenbelastingen 1992 wat de belastingvrijstelling voor de overdracht van erfpacht betreft.

This legislative proposal seeks to modify the 1992 Income Tax Code regarding tax exemptions for the transfer of emphyteusis (long-term land leases). It aims to clarify or adjust the tax obligations associated with transferring these specific types of property rights. The changes will primarily affect individuals and entities transferring long-term land lease rights, potentially altering the amount of income tax owed during such transactions.