Fiscale aspecten HR 21-03-2025, ECLI:NL:HR:2025:437 overnamebeding in VOF-overeenkomst is mogelijk geen gift

The civil judgment HR 21 March 2025, ECLI:NL:HR:2025:437 in which there was talk of entering into a VOF at a later age gives cause to elaborate on some tax aspects of the case. In particular, the tax consequences of (prior) leasing and entering into the (private) cooperation agreement, taking over by will or pursuant to the cooperation agreement are further explained for the levying of income tax and transfer tax. The article concludes with a conclusion and some points of interest for practice.