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

This legislative proposal aims to amend the Dutch Corporate Income Tax Act of 1969. It introduces a 'compartment reserve' to adjust the tax base for specific situations, likely related to corporate restructuring or asset transfers. This change will primarily affect companies subject to Dutch corporate income tax. The introduction of the compartment reserve could alter how certain corporate profits or losses are taxed, impacting financial reporting and tax liabilities.