Dutch Legislation

Chapter IIIA

in force

Bedrijfsopvolging

Inheritance and Gift Tax Act 1956 (Successiewet 1956) · Articles: 5

35b Article 35b

If the acquisition includes business assets as referred to in Article 35c, which are acquired in the context of a business succession as referred to…
35c Article 35c

For the application of this chapter and the provisions based thereon, the acquisition of business assets shall be understood to mean the acquisition…
35d Article 35d

For the application of this chapter and the provisions based thereon, a testator or donor shall be understood to mean a testator who, during one year…
35e Article 35e

An acquirer satisfies the continuation requirement if, during the period of three years referred to in Article 35b, paragraph 5, none of the events…
35f Article 35f

If, as a result of the distribution of the estate, a change occurs in the entitlement to the business assets, this chapter shall, upon the petition…