On Budget Day, September 18, 2018, the government presented the 2019 Tax Plan to the Lower House. It contains the following bills:

  • 2019 Tax Plan;
  • 2019 Other tax measures;
  • The Withholding Tax Act 2020;
  • Green tax measures 2019;
  • Article 1 Electronic Trade Directive Implementation Act;
  • Small Businesses Scheme Modernization Act;
  • Tax on games of chance for sports betting Amendment Act

This year the proposed tax measures focus on lower labor costs, combating tax avoidance and tax evasion, an attractive business climate, further environmental measures and practical feasibility. Many of the proposed measures will take effect on January 1, 2019. Our memorandum outlines the main features of the 2019 Tax Plan. Where possible, we have also included other tax measures and developments under the various sub-topics, thereby indicating that these are not part of the 2019 Tax Plan package (please refer to the last chapter for more on this). 

Click here to download the memorandum in pdf format 

The 2019 Tax Plan on two pages