The Dutch Budget and Tax Plan for 2018 were presented to parliament on 19 September 2017 ({News-2017-09-20/P/4-previous coverage}). Individual income tax measures include: Tax brackets and rates (individuals younger than 66) will be as follows: up to EUR 20,142 - 36.55% (including social security) over EUR 20,142 up to 33,394 - 40.85% (including social security)   over EUR 33,994 up to 68,507 - 40.85%   over 68,507 - 51.95% The deemed employment of non-executive directors for wage tax purposes will be abolished; For the purpose of determining excessive severance payment (subject to 75% tax rate), revocable stock options granted in the year...