Personal Income Tax News

Pro Memoria 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 ...

Good Practices Tax Risk Management

Praktijkvoorbeelden om een globaal beeld te geven van hoe een organisatie kan omgaan met verschillende elementen van het Tax Control Framework (TCF).

Tax aspects of 2021 coalition agreement

We briefly address what is currently known about the intended tax measures.

Supreme Court sets aside current Box 3 tax

The judgment affects the years from 2017 onward and may have consequences for thousands of taxpayers.

Private member’s bill on conditional final settlement of dividend withholding tax radically amended

Although the essence of the bill has remained the same, the 4th Memorandum of Amendment contains several essential changes to the scope and the tax methodology.

2022 Tax Plan package amended again via Memorandums of Amendment

The proposals include raising the top corporate income tax rate to 25.8% and tightening the generic interest deduction limitation by reducing the deduction percentage from 30% to 20% of the EBITDA for ...

The 2022 Tax Plan on two pages

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

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.

Relief and recovery package fourth quarter 2021

By letter to the Lower House of Parliament dated August 30, 2021 the caretaker government announced that as of October 1, 2021 the generic relief and recovery package would largely end.

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