Chapter 4

Taxable income from a substantial interest is the income from a substantial interest reduced by the losses from a substantial interest to be set off…

For the application of this chapter and the provisions based thereon, a person shall not be considered an affinity relative if the partnership…

For the application of this Chapter and the provisions based thereon:

For the application of this chapter and the provisions based thereon, with the exception of Articles 4.6 up to and including 4.8, a right to acquire…

For the application of this chapter and the provisions based thereon, certificates of participation in funds for joint account shall be equated with…

For the application of this chapter and the provisions based thereon:

For the application of this Chapter and the provisions based thereon:

The taxpayer has a substantial interest if he, whether or not together with his partner, directly or indirectly:

If a company has different classes of shares, the taxpayer also has a substantial interest if he, whether or not together with his partner, directly…

For the determination of whether a taxpayer has a substantial interest, capital that has been repurchased but not yet cancelled shall not be taken…

If a taxpayer has a substantial interest in a company, his other shares in or profit-sharing certificates of that company shall also be included…

Shares in or profit-sharing certificates of a company belonging to the assets of the taxpayer, in which the taxpayer does not have a substantial…

If shares or profit-sharing certificates belonging to the assets of the taxpayer do not constitute a substantial interest pursuant to the other…

Income from a substantial interest is the aggregate amount of:

In the event that the taxpayer has acquired shares or profit-sharing certificates by way of inheritance and, in respect of that transfer, income from…

Regular benefits as referred to in Article 4.12, point (a), also include:

The lump-sum benefit referred to in Article 4.13, first paragraph, opening words and part (a), shall be set at 6% per annum of the fair market value…

For the purposes of Article 4.13, paragraph 1, point (f), the excessive part of debts shall be taken into account as follows:

Debts which a person related to the taxpayer legally or in fact directly or indirectly has with companies in which the taxpayer has a substantial…

If a taxpayer takes up residence in the Netherlands and, at that time, has debts to companies as referred to in Article 4.13, paragraph 1, point (f)…

In the event of an alienation as referred to in Article 4.16, first paragraph, preamble and point (h), the alienation gain to be taken into account…

The costs of regular benefits are the costs incurred in respect thereof, insofar as they have been made for the acquisition, collection and…

The alienation of shares or profit-sharing certificates shall also be understood to include:

The transfer by virtue of matrimonial property law as well as the division of a matrimonial community within two years after the dissolution of the…

The transfer by succession under universal title or under particular title shall, upon the petition of the joint interested parties, not be regarded…

The partition of an estate within two years after the death of the testator shall, upon the petition of the joint interested parties, not be regarded…

A transfer inter vivos to which Article 4:22 applies shall, upon the petition of the joint interested parties, not be regarded as an alienation for…

Article 4.16, paragraph 1, point (h), shall not apply to a substantial interest in a company not established in the Netherlands if the cessation of…

The alienation benefits shall be determined as the transfer price reduced by the acquisition price. In the event of the alienation of a portion of…

Transfer price shall be understood to mean the consideration upon alienation, reduced by the costs to be borne by the alienator.

Acquisition price shall be understood to mean the consideration at the time of acquisition, increased by the costs incurred by the acquirer.

If, in the case of an alienation or acquisition, a counter-performance is absent or has been stipulated in an agreement not concluded under normal…

If a share or profit-sharing certificate becomes part of a substantial interest at a time after its acquisition, the acquisition price of that share…

If the taxpayer alienates shares or profit-sharing certificates but retains his interest in the activities of the company, directly or indirectly, in…

The alienation gain in respect of a tax-free return (geruisloze terugkeer) as referred to in Article 14c of the Corporate Income Tax Act 1969 shall…

In the event of an alienation of shares or profit-sharing certificates as referred to in Article 4.16, first paragraph, point (j), a negative…

If a taxpayer takes up residence in the Netherlands and, at that time, holds shares in or profit-sharing certificates of a company, the acquisition…

In the event of the issuance of shares, the payment on certificates of participation in a fund for joint account (fonds voor gemene rekening) or the…

If a benefit as referred to in Article 4.13, paragraph 1, opening words and part a, has been taken into account, the acquisition price of the…

If a transfer price consists of one or more instalments of which the number or the amount is not yet fixed at the time of the alienation, an…

If, after the time of alienation, the transfer price is increased, the difference from the original transfer price shall be designated as an…

If a call option is exercised, the acquisition price of the call option shall be included in the acquisition price of the acquired shares or…

The alienation gain in respect of the granting of a call option by the taxpayer shall be set at the amount of the consideration.

If the taxpayer acquires a right to alienate shares or profit-sharing certificates, the consideration for such right shall be regarded as costs in…

In the event of a repayment of capital paid up on shares, the acquisition price shall be reduced by the amount of the repayment, insofar as this has…

If, with regard to a claim, a circumstance occurs as referred to in Article 3.98a, paragraph 2, the acquisition price of the acquired shares or…

In the event of a liquidation distribution, the amount distributed in excess of the acquisition price of the relevant shares or profit-sharing…

For the application of this Section, a legal entity whose incorporation has taken place under Dutch law shall always be deemed to have its seat in…

The acquisition price of shares or profit-sharing certificates that belong to a substantial interest may, whether or not upon request, be determined…

If any fact provides grounds for the presumption that the acquisition price has been determined too high, the inspector may revise the decision by…

If the joint interested parties opt for this, Article 4.17 shall not be applied.

If, in the case of a transfer by virtue of matrimonial property law, there is no alienation due to the application of Article 4.17, the acquisition…

If, in the context of a succession by inheritance, Article 4.17a is applied, the acquisition price for the heirs for that part of the succession…

If, in the context of the distribution of an estate, Article 4:17b, paragraph 1, has been applied, the acquisition price shall be the acquisition…

If Article 4.17c, paragraph 1, applies, the acquisition price for the part of the transfer that, pursuant to Article 4.17c, is not regarded as an…

At the request of the taxpayer, Article 4.16, paragraph 1, opening words and part (g), shall not apply with regard to shares or profit-sharing…

Upon the petition of the taxpayer, the benefit derived from the alienation of shares or profit-sharing certificates in the context of a share merger…

If, by application of Article 4.41, the benefit in the context of a share merger is left out of consideration, the acquisition price of the acquired…

At the request of the taxpayer, the benefits in connection with the alienation in the context of the dissolution of a company, with application of…

Regular benefits shall be deemed to have been enjoyed at the time at which they are:

Deductible costs to be set off against regular benefits shall be taken into account at the time at which they have been paid or settled, have been…

Interest paid in a calendar year by way of advance payment on debts, including costs of loans (prepaid interest), shall not be taken into account if…

Disposal benefits shall be deemed to have been enjoyed at the time of the disposal.

If the calculation of income from a substantial interest results in a negative amount, this shall be designated as a loss from a substantial interest.

For the application of this Section, income from a substantial interest and loss from a substantial interest shall be determined without taking into…

The loss from a substantial interest shall be set off against the income from a substantial interest of the preceding calendar year and the six…

The inspector shall determine the amount of a loss from a substantial interest by way of an appealable decision.

The set-off of a loss from a substantial interest against income from a substantial interest of a preceding calendar year shall take place by way of…

The set-off of a loss from a substantial interest against income from a substantial interest of a subsequent calendar year shall be effected by an…

If the taxpayer and his partner do not have a substantial interest in the calendar year and the preceding calendar year, a not yet offset loss from a…