Wijziging APV-regime

22 september 2016 – In het Belastingplan 2017 wordt voorgesteld de fiscale behandeling van trusts, stiftungen e.d. aanzienlijk te wijzigen. De voorgestelde wijzigingen worden met terugwerkende kracht tot 20 september 2016, 15:15 uur ingevoerd. De wijziging raakt onder andere structuren waarbij aanmerkelijkbelangaandelen (box 2) of beleggingen zijn ondergebracht in een trust.

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