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Expected Measures in 2023 Dutch Tax Plan

07 September 2022

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Proposed Changes

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Netherlands

According to recent reports, the Dutch coalition government has reached agreement on tax measures to be included as part of the 2023 tax plan. Measures include: An increase in the lower corporate tax rate from 15% to 19% from 2023, along with a reduction in the lower/upper rate threshold from EUR 395,000 to EUR 200,000; The introduction of a two-rate system for individual Box 2 income (income from a substantial interest) from 2024, including a 26% rate on income up to EUR 67,000 and a 29.5% rate on the excess; An increase in the tax rate on individual Box 3...