Wijziging van de Wet op de vennootschapsbelasting 1969 in verband met de invoering van een compartimenteringsreserve (Wet compartimenteringsreserve)

This Dutch national bill amends the Corporate Income Tax Act 1969 (Wet op de vennootschapsbelasting 1969) to introduce a 'compartmentalisation reserve' (compartimenteringsreserve). The title indicates a new tax rule for how certain reserves within a company are treated for corporate income tax purposes. Based on the title alone, the exact mechanics, thresholds and purpose are not clear, so the full bill text would be needed for details. The change would mainly affect companies subject to Dutch corporate income tax and their advisers. Its precise effect on taxpayers, on tax revenue and on specific sectors cannot be determined from the metadata alone.