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30% ruling scaled back even further

October 27, 2023
As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.

Budget Day 2023: changes to payroll taxes and labor market developments

September 20, 2023
In our memorandum we address the most significant changes proposed for payroll tax and social security contributions.

Bill on Share Option Rights Tax Scheme (Amendment) Act not changed in substance

April 5, 2022
The Lower House of Parliament had doubts about both the costs of enforcement and the generic application of the bill. It was therefore decided to stay the bill and examine it further.

Pro Memoria 2022

January 25, 2022
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...

Budget Day 2021: changes to payroll taxes

September 23, 2021
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.

Tax measures for 2022

September 21, 2021
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The 2022 Tax Plan on two pages

September 21, 2021
We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.

Tax measures for 2020

September 18, 2019
On Budget Day, September 17, 2019, the government presented the 2020 Tax Plan package to the Lower House.

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