The Dutch Ministry of Finance has published the Spring Memorandum 2022, which includes an update on the budget for 2022 and plans for 2023 and beyond. For companies, one of the main proposed measures is a reduction in the lower/upper corporate tax rate threshold, above which the higher 25.8% corporate tax rate applies. Previously increased from EUR 200,000 to EUR 245,000 in 2021 and EUR 395,000 in 2022, the government plans to reduce the threshold back EUR 200,000 from 2023. According to the Spring Memorandum, the reduction in the threshold is proposed to cover EUR 1 billion in revenue needs...