On 22 November 2007, the Lower House adopted the tax plan 2008. During the parliamentary discussion, it was amongst others agreed that the cooperation allowance would be maintained.         Furthermore, it was agreed that, instead of the limitation of the fiscal support for pension accrual for incomes higher than EUR 185,000, a higher taxation of severance payments (so called gouden handdruk or golden handshake) and bonuses will be considered. Proposal to extend scope of patent box On 9 November 2007, the Netherlands State Secretary for Finance announced that he supports an initiative proposal of two members of parliament to extend the...