Tax Governance Code by VNO-NCW
In February 2021, VNO-NCW announced in its agenda for 2030 ‘Ondernemen voor brede welvaart’ thatthe business community would develop a Tax Governance Code. This Tax Governance Code should lead to more transparency on the tax position of Dutch listed companies and could, in future, be incorporated into the Corporate Governance Code. Taxes are a vital […]
Family Businesses in the Netherlands
The latest report from CBS looks at Family Businesses in the Netherlands between 2015 and 2018. In the paper, we learn, amongst other things, that 93% of family businesses in the Netherlands are owned by 1 family, and of the top 500 performing businesses in the Netherlands, half of these are owned by families or single […]
Vocational guidance and dual training
This report, performed by Instituto de la Empresa Familiar, analyses youth unemployment from the point of view fo the skills sets of the human capital.
Competitiveness and financial analysis factors in Family Businesses
There are many factors that contribute to the smooth running or dynamism of family businesses, such as market demand, the country´s economic situation, the competition of the sector, the institutional framework or the cost of financing. In this study, IEF pays more attention to factors that play a decisive role in their competitiveness, especially in […]
IEF Resume: The Business Dimension as Factor of Competitiveness
IEF provides a resume in which it focuses on aspects such as determining factors in business size, efficiency of public administrations and recommendations and propositions.
The Constitutionality of the German Inheritance Tax Regime for Family Entrepreneurs
On the 17th of December 2014, the Federal Constitutional Court ruled that elements of the inheritance tax regime exempting successors of family-owned companies from paying inheritance tax are unconstitutional and ordered the government to revise an tighten the law by June 2016.