2021 Tax Plan

Measures from the 2021 Tax Plan and important changes made during the parliamentary debate at a glance.

Changes to corporate income tax loss set-off as of January 1, 2022, BIK withdrawn

On Friday, May 28, 2021 the caretaker government announced that the changes to the corporate income tax loss set-off can take effect as of January 1, 2022. It was also announced that the Job related I ...

Refund of Dutch dividend withholding tax based on Sofina judgment

This Decree potentially provides a meaningful option to foreign entities that have not been able to otherwise obtain relief for Dutch dividend withholding tax through either a reduced treaty tax rate ...

Year end 2020 tax accounting considerations

As the end of the year is fast approaching, many organizations will soon start preparing their year‑end financial statements. The announced 2021 Tax Plan may have a significant impact on those financi ...

Legislative proposals on tightening CIT loss set-off and on Job-related Investment Allowance presented to Lower House

On October 5, 2020 the government presented two Memorandums of Amendment to the bill on the 2021 Tax Plan to the Lower House of Parliament. These memorandums had been announced on Budget Day.

Budget Day 2020: changes to payroll taxes

In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.

The 2021 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2021 Tax Plan package.

Tax measures for 2021

The main features of the 2021 Tax Plan package are addressed in our memorandum

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