Rechtbank: doorgeleverde onderneming niet geruisloos ingebracht

The District Court of North Holland ruled that a partnership share cannot be transferred tax-free into a personal holding company when the business is immediately transferred to other entities. Two brothers and a third party operated a vegetable processing business as a partnership. In March 2020, the brothers each established personal holdings and contributed their partnership shares. These holdings jointly created a company that subsequently transferred the business to a subsidiary, bypassing the conditions required for tax-free conversion. The court determined this constituted a series of