On 15 September 2013, the Minister of Finance presented the Bill on other fiscal measures (the Bill) to parliament. The most important proposals, which unless otherwise indicated would apply from 1 January 2014, are summarized below. (a) Income tax Separate private property funds: The Bill proposes to change the tax treatment of separate private property funds (SPPF) (afgezonderd particulier vermogen), e.g. trusts or private foundations, to prevent taxpayers from: -   escaping Box 2 taxation (income from substantial shareholdings) in certain situations wherein the SPPF is located in another country and becomes subject to tax there; and -   using...