On 6 November 2012, the State Secretary for Finance presented a Bill to parliament which amends the Tax Plan for 2013. Details of the amendments, which generally apply from 1 January 2013 if not indicated otherwise, are summarized below. Corporate income tax (a) Anti-abuse provisions for empty companies with a reinvestment reserve The current anti-abuse provision for empty companies with a reinvestment reserve will be extended. Currently, the reserve must be added to the taxable income if the shares of such company for at least 30% are transferred. This provision will be extended to include the situation that a shareholding...