On 20 September 2022, the Dutch Budget for 2023 was presented, which includes the Tax Plan for 2023. The main measures of the Tax Plan for 2023 are generally in line with expectations and include:

• An increase in the lower corporate tax rate from 15% to 19% from 1 January 2023, along with a reduction in the lower/upper rate threshold from EUR 395,000 to EUR 200,000 (upper rate maintained at 25.…