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Dutch Budget and Tax Plan for 2019 Presented

19 September 2018

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Proposed Changes

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Netherlands

On 18 September 2018, the Dutch Budget for 2019 was presented to Parliament. Along with the Budget is the Tax Plan for 2019, which includes: A reduction in the corporate tax rate on profits up to EUR 200,000 from 20% to 19% in 2019, to 17.5% in 2020, and to 16% in 2021; A reduction in the tax rate on profits exceeding EUR 200,000 from 25% to 24.3% in 2019, to 23.9% in 2020, and to 22.25% in 2021; An increase in the reduced VAT rate from 6% to 9% from 1 January 2019; The abolition of dividend tax from...