On Budget Day, September 19, 2017, the caretaker Cabinet presented the 2018 Tax Plan to the Lower House. It contains the following bills:
- 2018 Tax Plan;
- 2018 Other tax measures;
- Bill on withholding obligation holding cooperative and expansion of withholding exemption;
- The Abolition of the VAT Agricultural Scheme Act.
Due to the caretaker status of the Cabinet, the rather bereft of policy 2018 Tax Plan consists almost solely of measures of which it is inevitable that they will take effect of January 1, 2018. The measures in the 2018 Tax Plan arise from case law, EU regulations and previously announced measures. Our memorandum outlines the main features of the 2018 Tax Plan.