Wijziging van de Successiewet 1956 en enige andere belastingwetten (vereenvoudiging bedrijfsopvolgingsregeling en herziening tariefstructuur in de Successiewet 1956, alsmede introductie van een regeling voor afgezonderd particulier vermogen in de Wet inkomstenbelasting 2001 en de Successiewet 1956)
This amendment proposes changes to Dutch inheritance tax laws to simplify the rules for transferring businesses to heirs. The goal is to make it easier for businesses to continue operating across generations. The changes aim to reduce the tax burden on business succession and revise the tax rate structure. It also introduces rules for specific types of private assets within income tax and inheritance tax laws.
National vote coverage: Netherlands-only