Wijziging van de Wet op de vennootschapsbelasting 1969 in verband met het voorkomen van langdurig uitstel van verliesneming ingevolge de liquidatie- en stakingsverliesregeling en het inperken van de reikwijdte van deze regelingen (Wet beperking liquidatie- en stakingsverliesregeling)

This bill aims to prevent companies from indefinitely delaying the recognition of losses. It proposes to restrict the application of existing rules that allow for loss relief in cases of liquidation or cessation of business activities. The changes will affect companies undergoing liquidation or cessation, potentially impacting their tax liabilities and financial planning. The goal is to ensure timely recognition of losses for tax purposes.