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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.

Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds

December 15, 2022

The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.

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.

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