Upper House adopts 2023 Tax Plan package and other tax bills
December 21, 2022 / News
On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.
Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds
December 15, 2022 / News
The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.
Memorandum of Amendment to 2023 Tax Plan: includes cap on deductible gifts, relaxation of work-related costs rules
October 5, 2022 / News
Both the memorandum and its overall content had already been announced on Budget Day.
Budget Day 2022: changes to payroll taxes and labor market developments
September 21, 2022 / News
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions and labor market developments.
Tax measures for 2023
September 20, 2022 / News
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
The 2023 Tax Plan on two pages
September 20, 2022 / News
We have prepared a two-page overview of the measures contained in the 2023 Tax Plan package.