Employment Tax

2022 Spring Memorandum – tax measures

The planned tax measures include a reduction in the step-up corporate income tax bracket, the introduction of two tax brackets in Box 2, a cap on the 30% ruling and an increase in the general real est...
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Bill on Share Option Rights Tax Scheme (Amendment) Act not changed in substance

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.
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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 ...
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Good Practices Tax Control Framework: next steps

In its webinar on January 13, 2022, the Dutch Tax and Customs Administration, in collaboration with the Dutch Association of Tax Advisors, provided further details on the background to the Good Practi...
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Tax aspects of 2021 coalition agreement

We briefly address what is currently known about the intended tax measures.
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Supreme Court renders judgment on the standard practice criterion in the work related costs rules

On November 12, 2021 the Supreme Court rendered judgment in the proceedings initiated by KPMG Meijburg & Co concerning whether net share bonuses can qualify as part of the final levy for the purpo...
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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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