Executive summaryOn 15 September 2020, the Dutch Government published the Dutch budget proposals (the Proposals) for fiscal year 2021.The proposals announce a €2 billion workforce incentive plan for employers that will be a boost for workforce investment activities, both increasing new employment and securing the retention of employees. Additionally, the Dutch Government continues to combat perceived abusive tax structures in line with international tax proposals and has introduced further measures to support economic recovery from the COVID-19 crisis. In order to fund the incentives/stimulus package, the planned reduction of the headline corporate income tax rate (CIT) to 21.7% will not...