Tax measures for 2023

On Budget Day, September 20, 2022, the government presented the 2023 Tax Plan package to the Lower House of Parliament. It contains the following bills:

• 2023 Tax Plan
• Box 3 Restoration of Rights Act
• Box 3 Bridging Act
• Minimum CO2 Price on Industrial Emissions Act
• Delegation Provision (no late payment interest in specific cases) Act
• Amendment of the Environmental Management Act in connection with the transitional period for introducing a carbon border adjustment mechanism
• Amendment of the Child-related Budget Act to temporarily increase the child-related budget as a means of improving consumer purchasing power and amendment of the General Old Age Pensions Act and several other pieces of legislation in connection with the income support for old-age pensioners being abolished

Many of the proposed measures will take effect on January 1, 2023. This memorandum outlines the main features of the 2023 Tax Plan package. 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 2023 Tax Plan package. Please refer to the last section for miscellaneous tax developments.