The Dutch Senate has approved the 2024 tax plan, as well as the Minimum Tax Act 2024 (Pillar Two).This Tax Alert also highlights two relevant changes regarding withholding tax on share buybacks and the 30% facility.On 19 December 2023, the Dutch Senate approved the 2024 tax plan that amends the Dutch corporate income tax act and Dutch personal income tax act, in part by including a withholding tax on share buybacks, changes to the entity classification rules and (further) restrictions on the 30% facility (expat regime).The Senate also approved the Minimum Tax Act 2024. The measures are considered to be...