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Netherlands budget proposals: Key legislative developments for 2024 and 2025, including Pillar Two minimum tax

19 September 2023

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Tax Alerts, Information Reporting, Legis...

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Netherlands

The Dutch Government has published its budget proposals for review, discussions, and possible changes by Parliament.Enactment of the final proposals is expected in December 2023.This Tax Alert also highlights other key Dutch tax proposals, or already-enacted legislation, for 2024 and 2025, which have either been covered in previous EY Global Tax Alerts (see Endnotes) or are anticipated to go through the Parliamentary process during 2023.Detailed discussionOn 19 September 2023, the Dutch Government published its budget proposals, which are subject to review and discussions by Parliament and may be subject to change.This Tax Alert provides an overview of the budget proposals,...