State Secretary Van Rij has answered questions about the transitional law in the proposed measure to prevent the undesirable application of the concurrency exemption in real estate share transactions. The old rules will continue to apply to projects where a letter of intent was signed before Prinsjesdag at 15:15, which the intended acquirer must then report to the tax authorities within 3 months after 1 January 2024. The applicability of the transitional law is assessed prior to the transfer of shares. The inspector shall issue an objectionable decision to that effect.
Source: www.fiscount.nl
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