Resumen de Netherlands: "The warm, the cold and the dead hand": proposals for a new inheritance and gift tax act
This article looks at the proposed changes and compares existing law with the proposals as mentioned in the Moltmaker report regarding the various definitions of relationships under Netherlands law and in the framework of the IGTA 1956; the treatment of the acquisition of enterprises under the IGTA 1956; and, the treatment of trusts and foundations.
