1. [Home](https://www.meijburg.com/)
2. [News](https://www.meijburg.com/news)
3. Year end 2024 tax accounting considerations

#  Year end 2024 tax accounting considerations 

 December 17, 2024 

![Year end 2024 tax accounting considerations](https://www.meijburg.com/sites/default/files/styles/detail_banner_xl/public/2024-12/Buildings%20high%20rise.png)  

The year-end 2024 is approaching fast and many organizations start with the annual financial closing process and preparing their financial statements. The 2025 Tax Plan may have an impact on those financials and especially the current and deferred income tax position. The impact should be reflected as the 2025 Tax Plan has been (substantively) enacted on December 17, 2024 as the Upper House of Parliament has adopted the announced measures on that date.

In our memorandum, we highlight the main (IFRS) tax accounting consequences of the 2025 Tax Plan and the disclosure requirements of Pillar 2 for the 2024 financial statements.

If you have any questions, please do not hesitate to contact us.

[ 

 ](https://www.meijburg.nl/sites/default/files/2024-12/2025%20tax%20measures%20-%20tax%20accounting%20considerations_0.pdf) [ Download the memorandum ](https://www.meijburg.nl/sites/default/files/2024-12/2025%20tax%20measures%20-%20tax%20accounting%20considerations_0.pdf) 

Read more:

- [ Corporate Income Tax  ](https://www.meijburg.com/taxonomy/term/297)
- [ 2025 Tax Plan  ](https://www.meijburg.com/taxonomy/term/343)
- [ Corporate Income Tax News  ](https://www.meijburg.com/overigen/corporate-income-tax-news)

- [ ![Linkedin](https://www.meijburg.com/themes/custom/openworld/static/images/icon_linkedin.svg) ](https://www.linkedin.com/shareArticle?mini=true&url=https://www.meijburg.com/markdownify/node/2657&title=Year end 2024 tax accounting considerations&source=https://www.meijburg.com/markdownify/node/2657 "Linkedin")
- [ ![Email](https://www.meijburg.com/themes/custom/openworld/static/images/icon_email.svg) ](mailto:?subject=Year end 2024 tax accounting considerations&body=Check out this site https://www.meijburg.com/markdownify/node/2657 "Email")
- [ ![Print](https://www.meijburg.com/themes/custom/openworld/static/images/icon_print.svg) ](# "Print")
- [ ![whatsapp](https://www.meijburg.com/themes/custom/openworld/static/images/icon_whatsapp.svg) ](https://wa.me/?text=https://www.meijburg.com/markdownify/node/2657 "whatsapp")

[ 

 ](https://www.meijburg.com/keep-me-updated) [ Keep me updated ](https://www.meijburg.com/keep-me-updated) 

 [       ![Ivor Lacroix](https://www.meijburg.com/sites/default/files/styles/person_search_result/public/2022-07/Ivor%20Lacroix%20profiel_0.jpg)  

 ](https://www.meijburg.com/about-us/our-people/ivor-lacroix) 

 [ Ivor Lacroix ](https://www.meijburg.com/about-us/our-people/ivor-lacroix) 

 Partner lacroix.ivor \[at\] kpmg.com [  Meijburg Amstelveen ](https://www.meijburg.com/keep-me-updated/contact-offices/meijburg-amstelveen) 

[       ![Mieke Verhappen](https://www.meijburg.com/sites/default/files/styles/person_search_result/public/2023-07/mieke-verhappen-profiel.jpg)  

 ](https://www.meijburg.com/about-us/our-people/mieke-verhappen) 

 [ Mieke Verhappen ](https://www.meijburg.com/about-us/our-people/mieke-verhappen) 

 Senior Manager verhappen.mieke \[at\] kpmg.com [  Meijburg Eindhoven ](https://www.meijburg.com/keep-me-updated/contact-offices/meijburg-eindhoven) 

[       ![Wouter Smit](https://www.meijburg.com/sites/default/files/styles/person_search_result/public/2024-10/Wouter%20Smit%20profiel_0.jpg)  

 ](https://www.meijburg.com/about-us/our-people/wouter-smit) 

 [ Wouter Smit ](https://www.meijburg.com/about-us/our-people/wouter-smit) 

 Director smit.wouter \[at\] kpmg.com [  Meijburg Amstelveen ](https://www.meijburg.com/keep-me-updated/contact-offices/meijburg-amstelveen)