According to recent reports, the Dutch coalition government has reached agreement on tax measures to be included as part of the 2023 tax plan. Measures include:

• An increase in the lower corporate tax rate from 15% to 19% from 2023, along with a reduction in the lower/upper rate threshold from EUR 395,000 to EUR 200,000;
• The introduction of a two-rate system for individual Box 2 income (income …