Personal income tax

Tax measures for 2023

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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The 2023 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2023 Tax Plan package.
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Lower House of Parliament passes bill on the Excessive Borrowing from Own Companies Act unchanged

Each holder of a substantial interest who has borrowed more than EUR 700,000 from their own company, will have to reconsider their position.
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Policy statement on Box 3 restoration of rights

The policy statement sets out how rights will be restored in Box 3 and how the new Box 3 income will be calculated according to the flat rate savings option.
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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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Supreme Court rules on ex officio reduction and settlement of Box 3 class action

The tax inspector will not have the obligation to grant ex officio reductions for non-litigants.
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Restoration of rights and Box 3 transitional legislation

The letter sent to the Lower House of Parliament on April 28, 2022 explains which option for restoring rights will be offered and which group of taxpayers will, for the time being, be eligible for thi...
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Box 3: restoration of rights, the future and pending legal proceedings

On Friday, April 15, 2022 Deputy Minister of Finance, Mr. Van Rij, sent two letters about Box 3 to the Lower House of Parliament.
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Bill on implementation of EU Directive on the exchange of information in the digital platform economy (DAC7)

The bill introduces a reporting obligation for digital platform operators to provide the Dutch tax authorities with information about certain users (‘sellers’) on their platform.
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