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Update - Dutch Government Reconsidering Tax Plan for 2019

16 October 2018

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Proposed Changes

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Netherlands

Dutch Prime Minister Mark Rutte has announced that the government has decided not to move forward with the repeal of the dividend withholding tax as planned. The government has also decided to amend its plans for a gradual reduction in the corporate tax rate by reducing the tax rate on profits up to EUR 200,000 to 15% in 2021 instead of 16% and reducing the tax rate on profits exceeding EUR 200,000 to 20.50% in 2021 instead of 22.25%. Lastly, the government has decided to delay the reduction in the eligibility period for the 30% ruling (tax exemption) on employment...