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

This procedure concerns an amendment to the 1969 Corporate Income Tax Act to introduce a 'compartmentalization reserve'. This mechanism allows companies to separate certain reserves to manage tax liabilities more flexibly, potentially preventing the immediate taxation of gains from specific assets or activities. This change primarily affects corporations and businesses operating in the Netherlands, providing them with new options for tax planning and asset management.