Employment Tax

Expansion of corona support in connection with extension of lockdown (January 2021)

On January 21, 2021 in a letter sent to the Lower House of Parliament the government announced that the current relief and recovery package for the economy and labor market would again be expanded.

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

We have briefly outlined the motions that were approved.

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Relief and recovery package for the economy and labor market reappraised

In a letter sent to the Lower House of Parliament on December 9, 2020 the government announced that the existing relief and recovery package for the economy and labor market  – which was announced in August and has applied since October 1, 2020 – would be amended and some elements expanded.

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Sixth progress letter ‘Working as a self-employed person’

On November 16, 2020 the sixth progress letter ‘Working as a self-employed person’ was published. In this letter, the Minister of Social Affairs and Employment and the Deputy Minister of Finance update the Lower House of Parliament on the status and follow-up steps with regard to the measures on self-employment.

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

We have briefly outlined the adopted tax amendments and a selection of the adopted motions.

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

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.

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Budget Day 2020: 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 2021 Tax Plan on two pages

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

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Tax measures for 2021

The main features of the 2021 Tax Plan package are addressed in our memorandum

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