Fundamentele overdrachtsbelastinggevolgen voor de agrarische personenvennootschap door de Wet Modernisering Personenvennootschappen

In February 2023, the second consultation round of the Bill on the Modernisation of Partnerships was completed. Since then, we have been awaiting the submission of the bill to the House of Representatives. The bill introduces new civil law legislation for partnerships, including accompanying tax measures. The new partnership law will have fundamental implications for transfer tax in the context of agricultural business succession. This article discusses those implications and key considerations for legal and tax advisory practice.