Wijziging van de Wet op de vennootschapsbelasting 1969 en enige andere wetten in verband met de modernisering van de vennootschapsbelastingplicht voor overheidsondernemingen (Wet modernisering Vpb-plicht overheidsondernemingen)

This Dutch bill amends the Corporate Income Tax Act 1969 and several related laws to update when government-owned enterprises are subject to corporate income tax. Such enterprises are bodies run by public authorities that carry out commercial activities. Tax rules for these bodies can be unclear, so the bill aims to modernise and clarify when they must pay corporate tax. The title suggests a focus on tax liability rather than on new spending. The main groups affected are public bodies that run commercial activities, such as municipal or state-owned enterprises, and their tax advisers. Tax authorities would also apply the revised rules. This summary is based on the procedure title and metadata only, not the full bill text, so specific thresholds and changes are not described here.