The Netherland's Tax Plan for 2016, which was approved 22 December 2015 ({News-2015-12-28/A/5- previous coverage}), includes a number of amendments concerning the investment deduction, environmental and energy-saving investments deduction, and the R&D wage tax reduction. The changes generally apply from 1 January 2016.

Investment Deduction

The investment thresholds for the investment ded…