On 11 October 2013, the government presented an overview of the amended Budget for 2014. The original Budget for 2014, presented to the Lower House of parliament on 17 September 2013, needed to be amended as the coalition government did not have a majority in the Upper House. The amended Budget includes amendments to some of the tax measures previously announced on 17 September, and also introduces some new measures. The measures outlined below will generally apply as from 1 January 2014, unless otherwise indicated. The main tax measures provided by the amended Budget are the following: Income tax (a)...