The importance of Dutch family businesses and the tax facilities for transfers under inheritance law or gifts

Pages26-41
Date01 January 2023
Published date01 January 2023
AuthorMascha Hoogeveen
Subject MatterDerecho Fiscal
Comparative studies – peer-reviewed
https://doi.org/10.6092/issn.2036-3583/19806
Studi Tributari Europei. Vol.13 (2023)
ISSN 2036-3583
        
       
        
aTilburg University (NL)
bCPB Netherlands Bureau for Economic Policy Analysis (NL)
cKnowledge Centre of PwC (NL)
   
Abstract
             
            
              
             
             
               
              
              
                
              
              

Keywords       
               
             
                 
               
              
                
                
 
1. Introduction
             
            
               
               
             
              
                
               

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The importance of Dutch family businesses and the tax facilities for trans … STE. Vol.13 (2023)
                
                
              
                 
              
             
      
2. The economic position of family businesses in the
Netherlands
2.1. Introduction: numbers and gures
                 
           
                  
               
             
               
              
                
               
           
             
           
             
                
           
             
           
               
              
                
                
             
             
             
              
               
  
                
              
            
       Familiebedrijvenin Nederland 2020-2021, Familiebedrijven in Nederland
2019-2020, Familiebedrijven in Nederland2015-2018  
 Familiebedrijven in Nederland 2015-2018     Final report of the Expert Group: Overview of
family-business-relevantissues       
       
       
        
https://doi.org/10.6092/issn.2036-3583/19806 I – 42

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