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Tijdschrift voor Agrarisch Recht - Volume 85, Issue 10, 2025
Volume 85, Issue 10, 2025
- Kort en Bondig
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- Artikel
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Fundamentele overdrachtsbelastinggevolgen voor de agrarische personenvennootschap door de Wet Modernisering Personenvennootschappen
More LessAuthor: mr. dr. M.L.M. van KempenAbstractIn 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.
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Pacht en paarden
More LessAuthor: mr. R. JansenAbstractIn the case of horse farming, it is often not immediately clear what type of legal entitlement underlies the use of the land and/or buildings. This depends on the specific circumstances of the case. This article discusses case law regarding the classification of agreements under which immovable property is made available for a fee for the purpose of horse keeping.
In this context, the article considers whether horse farming qualifies as (commercial) agriculture and in which specific situations the agreement will, in principle, be classified as a lease (“pacht”) or as a rental (“huur”). It also addresses the question of whether horse farming can be considered an ancillary activity. If the situation does not qualify as a lease, it will be regarded as a rental. The main legal consequences of such classification are discussed. The key difference lies primarily in the level of legal protection granted to a lessee compared to a tenant.
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Volumes & issues
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Volume 85 (2025)
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Volume 84 (2024)
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Volume 83 (2023)
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Volume 82 (2022)
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Volume 81 (2021)
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Volume 80 (2020)
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Volume 79 (2019)
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Volume 78 (2018)
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Volume 77 (2017)
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Volume 76 (2016)
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Volume 75 (2015)
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Volume 74 (2014)
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Volume 73 (2013)
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Volume 72 (2012)
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Volume 71 (2011)
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Volume 70 (2010)
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Volume 69 (2009)
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Volume 68 (2008)
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Volume 67 (2007)
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Volume 66 (2006)
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Volume 65 (2005)
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Volume 64 (2004)
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Volume 63 (2003)
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Volume 62 (2002)
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Volume 61 (2001)
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Volume 60 (2000)
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Volume 59 (1999)
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Volume 58 (1998)
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Volume 57 (1997)
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Volume 56 (1996)
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Volume 55 (1995)
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Volume 54 (1994)
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Volume 53 (1993)
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Volume 52 (1992)
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Volume 51 (1991)
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Volume 50 (1990)
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Volume 49 (1989)
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Volume 48 (1988)
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Volume 47 (1987)
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Volume 46 (1986)
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Volume 45 (1985)
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Volume 44 (1984)
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Volume 43 (1983)
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Volume 42 (1982)
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Volume 41 (1981)
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Volume 40 (1980)
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