Executive summaryOn 5 October 2020, the Dutch Government published further details on the legislative proposal to introduce a so-called job-related investment tax credit (BIK). The BIK allows companies that make qualifying investments in business assets to take a tax credit against their payroll taxes.The cash flow benefit and cash tax benefit for employers is to support businesses following the economic implications of the COVID-19 outbreak. The Dutch Government will increase the budget for this incentive from €2 billion to €4 billion in total for the next two years.This proposal was previously announced as part of the stimulus package included in...