Tax measures for 2024

September 19, 2023
Tax measures for 2024

On Budget Day, September 19, 2023, the caretaker government presented the 2024 Tax Plan package to the Lower House of Parliament. It contains the following bills:

  • 2024 Tax Plan
  • 2024 Tax Plan BES islands
  • Other Tax Measures 2024
  • Mutual Fund and Exempt Investment Institutions (Amendment) Act
  • Fiscal Investment Institution (Amendment) Act
  • Legal Forms Tax Qualification Policy Act
  • Business Succession Tax Relief (Amendment) Act
  • Reassessment Legal Costs WOZ and BPM Act
  • Climate Tax Measures for Greenhouse Horticulture Act
  • Climate Tax Measures Electricity and Industry Act
  • Selective Intake Compensation Act
  • Temporary Scheme Revision of Personal Income Tax Return Act
  • Personal Rent Allowance Contribution (Reduction) Act
  • Amendment of the Surviving Dependents Act and the Participation Act in connection with the double general tax credit in the reference minimum wage not being phased out in 2024
  • Amendment of the Child-related Budget Act to increase the child-related budget as a means of improving consumer purchasing power

Many of the proposed measures will take effect on January 01, 2024. Our memorandum outlines the main features of the 2024 Tax Plan. 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 2024 Tax Plan package. Please refer to the last section for miscellaneous tax developments.

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