Introduction to translations

Proposed Legislation

Press announcements
2004-02-19 Announcement new CIT for 2007
 Change loss branch to sub
Corporate Income Tax Act
13c'4 Indirect participations
13c'5 Limitation 13c'4
13c'6 Revaluing participations Grandfathering, entry into force
II'1 Grandfathering
II'2 Grandfathering
III Entry into force

Adopted Legislation

2006 Corporate Tax Package
Corporate Income Tax Act
10a'4 Related parties
10a'5 Related individuals
13ba'7 Related individuals
13ca'1 Abolished
13ca'2 Abolished
13ca'3 Abolished
13ca'4 Abolished
13h'1 Mergers and demergers
13i'1 Disposals in share merger
13j'2 Allocation historic cost price
13k'2 Historic cost price
15aj'7 Abolished
15aj'8 Passive participations
22'1 Tax rates Legal Transactions Act
1'1 Taxes covered
14'1 Tax rate
32'1 Abolished
32'2 Abolished
32'3 Abolished
33'1 Abolished
34'1 Abolished
34a'1 Abolished
34a'2 Abolished
35'1 Abolished
35'2 Abolished
35'3 Abolished
36'1 Abolished
37'1 Abolished
37'2 Abolished
37'3 Abolished
37'4 Abolished
37'5 Abolished
38'1 Abolished
39'1 Abolished Legal Transactions Act Decree
10'1 Abolished
14'1 Abolished
14'2 Abolished Tax Plan 2005
VII'2 Tax rates 2006
VIII'2 Tax rates 2007 Grandfathering, entry into force
V Written Down Loss
VI Calculating 2006 tax
VII Abolishment capital duty
VIII Abolishment capital duty
IX Amendments bill 29.686
X Amendments to this bill
XI Entry into force
XII Bill's name 2006 Tax Plan
Corporate Income Tax Act
8'1 Deductible costs
8'3a Temporary investments
16'1 Certain start-up activities
16'3 Start-up entities
25'1 Advance levy of tax
25'4 Preservation of credit rights Dividend Withholding Tax Act
4'3 Mutual investment funds
4'4 Ultimate beneficiary
4'5 Combination of transactions
4c'1 Employee stock options
10'3 Refund of dividend tax Legal Transactions Act
10'1 Employee stock options
15'1 Employee stock options Entry into force
XXXIV Simultaneous implementation problems
XXXV Entry into force
XXXVI Title
 2005 Technical Repair Act
Corporate Income Tax Act
9'1 Deductible costs
10c'2 Temporary investments
20'5 Certain start-up activities
20'7 Start-up entities
20'10 Advance certainty Legal Transactions Act
34a'1 Employee stock options Legal Transactions Act Decree
3'3 Employee stock options Entry into force
XVIII Entry into force Amendments P/S Directive
Corporate Income Tax Act
13g'1 EU Participations
13g'1 As of 1-1-2007
13g'1 As of 1-1-2009
13g'2 25% Voting rights Dividend withholding tax
4a'1 Exemption EU Companies
4a'2 Voting rights
4b'3 Payment due afterall
4b'4 Release of security

4a'1 as of 1-1-2007
4a'2 as of 1-1-2007
4b'3 as of 1-1-2007
4b'4 as of 1-1-2007

4a'1 as of 1-1-2009
4a'2 as of 1-1-2009
4b'3 as of 1-1-2009
4b'4 as of 1-1-2009 Entry into force
VII Entry into force Abolishing Group FinCo's
Corporate Income Tax Act
10a'4 Related parties
14'3 Asset mergers
14a'4 Legal demergers
15b'1 Group FinCo's
15b'4 Taxable releases
18'1 Taxable profit non-residents Grandfathering
29.998 I Changed articles
29.998 II'1 Grandfathering
29.998 II'2 Grandfathering period
29.998 III Entry into force Taxplan 2005
Corporate Income Tax Act
5'1 Exempt entities
9'1 Deductible costs
9'3 Deductions stock options
10c'2 Temporary investments
15aj'2 Interco debt after deconsolidation
15aj'7 Transfer particip. within consolidation
22'1 Tax rates 2005
22'1 Tax rates 2007 Dividend Withholding Tax Act
3'3 Redemption for ESOP's Legal Transactions Act
34a'1 Employee stock options Debt conversion & Reval. reserve
Introduction
Corporate Income Tax Act
8'4 Waiving of distressed debt
10a'5 Related individuals
12'1-3 Article is deleted
13b'1 Writing down & transferring receivables
13b'2 Disposal or transfer of receivable
13b'4 Disposal enterprise of debtor
13b'5 Sale to related foreign party
13b'6 Extended application art. 13b
13ba'1 Conversion written down receivables
13ba'2 Def. converting written down debt
13ba'3 Limitation re. art. 13b
13ba'4 Limitation taxation if debtor taxable
13ba'5 Revaluation reserve
13ba'6 Revaluation reserve
13ba'7 Release revaluation reserve
13ba'8 Final release revaluation reserve
13ba'9 Limitation paragraph 8
13ba'10 Compulsary release
13ba'11 Scope of this article
13ba'12 Indirect interests
13ba'13 Receivables
13bb'1 Written down receivables
13ca'1 Losses writing down participations
13ca'2 Limitations to first paragraph
13ca'3 Application participation exemption
13ca'4 Recapture after 5 years
13ca'5 Disposal of participation
13ca'6 Limit.particip. from related entities
13d'2 Amount of liquidation losses
15ab'7 Limitation sixth paragraph
15aj'2 Interco debt after deconsolidation
15aj'7 Transfer particip. within consolidation Grandfathering provisions
IV Interaction article 12
V Grandfathering written down participations
VI Retro-active abolishing art. 12
VII Entering into force
 Fiscal Maintenance Act 2004
Corporate Income Tax Act
2'4 Deemed resident taxpayers
10a'4 Related entities
13f'1 Holland routing
13f'2 Limiation first paragraph
13f'3 Losses from liquidation
13f'4 Advance certainty
15e'1 Release reinvestment reserve
17'4 Cooperatives & substantial interest
17a'2 Exemption for EU entities Acquisition costs participations
Introduction
Corporate Income Tax Act
13'1 Participation exemption Grandfathering provisions
II Grandfathering acquisition costs particpation III Entry into force Tax Plan 2004
Corporate Income tax
10'1e Corporate Income Tax deduction
10a'4 Definition related entities
10d'1 Limitation on interest deduction
10d'2 Exception to limitation
10d'3 Maximum limitation
10d'4 Definition excess debt
10d'5 Opt for group ratio's
10d'6 Defining factor to use
10d'7 Definition of loan
10d'8 Definition of averages
10d'9 Prevention of double taxation
10d'10 Limitation prevention double taxation
10d'11 Further measures by decree
13'1 Participation exemption
13c'4 Relation to first paragraph
13i'1 Disposing shares in share merger
13j'3 Profit sharing loans
13k'3 Profit sharing loans
15ae'3 Taxpayer under art. 20a
15af'7 Taxpayer under art. 20a
15ah'1 Profit allocated to company
18'1 Non-residents: Profit determination
20'4 Limitation hold/fin. Co's
20'5 Exemption from 20'4
20'6 Definition actual activity
20'7 20'4 renumbered to 20'7
 Other Tax Measures 2004
Corporate Income tax
2'4 Deemed resident taxpayers
8'1 Articles from PITA 2001
18'1 Non residents - profit determination
 Dividend Withholding Tax
1'3 Place of residence
4c'1 Redemption of shares
 Implement Int.&Royalty Dir.
Corporate Income tax
17a'2 Exemption for EU entities
 Technical Repair Act 2003
Corporate Income tax
13bb'3 Disposal to unrelated parties
13c'2 Definition conversion of p.e.
13d'2 Amount of losses from liquidation
15ac'7 Relation to 13'1 CIT
15aj'2 Interco debt after deconsolidation
20a'7 Start-up entities
 Tax Plan 2003 Part II
General memorandum on proposed changes
Corporate Income tax
18'1 Adjustment referenced articles
 Changes after 2001 Revision
General memorandum on proposed changes
Corporate Income Tax Act
10a'1 Limitation on interest deductions
10a'4 Related entities under article 13bb
13'1 Extension earnout rule
13bb'1 Writing down profit sharing loans
15'4 Extension to profit sharing loans

 Dividend Withholding Tax Act
4'1 Extension to profit sharing loans
4a'1 Extension to profit sharing loans
10'1 Replace "company" by "legal person"
 New consolidation regime
General memorandum on proposed changes
Corporate Income Tax Act
10a'4 Replace 15 with 15ad and add a new letter d
15'1 Tax consolidated group
15a'1 Tax consolidated group - Cooperations
15aa'1 Definitions
15ab'1 Valuation of subsidiary at time of joining
15ac'1 Salaries granted by subsidiaries
15ad'1 Leveraged takeovers
15ae'1 Preconsolidation results
15af'1 Loss compensation after deconsolidation
15ag'1 Loss compensation after parent leaves
15ah'1 Profit to be allocated to a company
15ai'1 Transferring hidden reserves within group
15aj'1 Reinvestment reserve at deconsolidation
18'1 Adjustment referenced articles

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