On Budget Day, September 21, 2021, the caretaker government (hereinafter: the government) presented the 2022 Tax Plan package to the Lower House of Parliament. It contains the following bills:
- 2022 Tax Plan
- Other Tax Measures 2022
- Tax Status measure from Second EU ATAD Directive (Implementation) Act (tax status measure reverse hybrid entities)
- Share Option Rights Tax Scheme (Amendment) Act
- Delegation clauses Extreme Cases (Compensation) Act
- Reduction of landlord levy rate and monthly changes of tax reduction amounts
On September 21, 2021 the government also presented the bill on Combating Mismatches in the application of the arm’s length principle Act to the Lower House of Parliament. Many of the proposed measures will take effect on January 1, 2022. Our memorandum outlines the main features of the 2022 Tax Plan and the latter bill. Where possible and relevant, we have included in the individual topics other tax measures and developments related to those topics, but have indicated that these are not part of the 2022 Tax Plan package. Please refer to the last section for other tax developments.