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De Stamrecht BV’s can take out the trash

The coalition wants to tackle the tax-efficient placement of a severance payment. VVD and PvdA want to prohibit such a fee from being included in a tribunal eg Source: NRC

Ex-employees use a stamrecht BV to spread their compensation in future installments and thus also pay the tax in parts. This facility is not necessary for civil servants as they receive redundancy pay.

Imposing the compensation immediately is beneficial for the treasury. This measure is part of the 6 billion euro austerity package that VVD and PvdA broadly agreed on.

People who already have a standing right BV can then have their severance pay paid out at an (advantageous) rate. How high this rate is is not yet known. As a result, a further 1.2% wealth tax will have to be paid annually after paying the preferential rate. For the government, a profit triple fan in my opinion.

In other words, there is no cutback but an ordinary tax measure.

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