For example,
Agreement conderswaard tax – government:
Substantial interest cannot be added within family – Agreement conderswaard tax – government
According to Minister Vandenbroucke, the separate regulation within the capital board for people who have more than 20 percent of a company – the so -called substantial interest – would not be shared within a family. In addition,
That was a relaxation that was in Jan Jambon’s first texts. With that relaxation. for example, 2 parents and their 2 children were able to add their personal interest of 5 percent in a company to be able to take advantage of the cheaper scheme for people who have more than 20 percent of a company’s shares.
That will therefore not be possible: the substantial interest is viewed per person.
For refresher: for people who have more than 20 percent of the shares of a company. there is exemption of 1 million euros within the capital gains tax. The added value between 1 and 2.5 million euros is taxed at 1.25 percent, those between 2.5 and 5 million euros at 2.5 percent and that between 5 and 10 million euros at 5 percent. Only from a profit 10 million euros do you pay the ‘full’ capital gain tax of 10 percent.
agreement conderswaard tax – government — Agreement conderswaard tax – government: Substantial interest cannot be added within familyAccording to Minister Vandenbroucke. the separate regulation within the capital board for people who have more than 20 percent of a company – the so -called substantial interest – would not.
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