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Pro Memoria 2023

January 26, 2023
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2023 have been summarized for your ...

Upper House adopts 2023 Tax Plan package and other tax bills

December 21, 2022
On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.

Memorandum of Amendment to 2023 Tax Plan: includes cap on deductible gifts, relaxation of work-related costs rules

October 5, 2022
Both the memorandum and its overall content had already been announced on Budget Day.

Budget Day 2022: changes to payroll taxes and labor market developments

September 21, 2022
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions and labor market developments.

The 2023 Tax Plan on two pages

September 20, 2022
We have prepared a two-page overview of the measures contained in the 2023 Tax Plan package.

Tax measures for 2023

September 20, 2022
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

Changes to corporate income tax loss set-off as of January 1, 2022, BIK withdrawn

June 1, 2021
On Friday, May 28, 2021 the caretaker government announced that the changes to the corporate income tax loss set-off can take effect as of January 1, 2022. It was also announced that the Job related I ...

Lower House of Parliament adopts 2021 Tax Plan package and bill on the Liquidation and Cessation Loss Schemes Limitation Act

November 13, 2020
We have briefly outlined the adopted tax amendments and a selection of the adopted motions.

Legislative proposals on tightening CIT loss set-off and on Job-related Investment Allowance presented to Lower House

October 6, 2020
On October 5, 2020 the government presented two Memorandums of Amendment to the bill on the 2021 Tax Plan to the Lower House of Parliament. These memorandums had been announced on Budget Day.

Budget Day 2020: changes to payroll taxes

September 17, 2020
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.

Tax measures for 2021

September 16, 2020
The main features of the 2021 Tax Plan package are addressed in our memorandum

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