In this NTFR opinion, Professor Kos Boyer draws attention to the draft law “Legal Forms Tax Qualifications Policy Act” (Bill No. 36425). The tax qualification of legal forms only concerns the essence of the Dutch tax system with regard to profit and income. Without exaggeration, the current draft law can be seen as an intervention in the DNA of income and corporate tax (and associated withholding taxes), but it also has consequences, for example, for the Succession Act 1956 and the Attainment Act 1990.
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