2022 Tax Plan

Measures from the 2022 Tax Plan and important changes made during the parliamentary debate at a glance.

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2022 Tax Plan package amended via Memorandums of Amendment

Among other things, the possibilities for setting off holding company losses have been limited and the permanent establishment concept has been expanded for the purposes of withholding tax on interest and royalties.

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Budget Day 2021: changes to payroll taxes

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

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The 2022 Tax Plan on two pages

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

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Tax measures for 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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