Procedural law

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.

The 2023 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2023 Tax Plan package.

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.

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.

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...

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.

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.

Collective decision on Box 3 class-action appeal

On Friday, February 4, 2022 the tax inspector issued a collective decision on the class-action appeal against the Box 3 tax regime for the years 2017 through 2020.

European Commission publishes proposal for a directive to tackle the misuse of shell entities

On December 22, 2021 the European Commission published a proposal for a directive aimed at preventing the misuse of shell entities and arrangements for tax purposes.

Tax measures for 2023

The 2023 Tax Plan on two pages

Policy statement on Box 3 restoration of rights

Supreme Court rules on ex officio reduction and settlement of Box 3 class action

Restoration of rights and Box 3 transitional legislation

Box 3: restoration of rights, the future and pending legal proceedings

Bill on implementation of EU Directive on the exchange of information in the digital platform economy (DAC7)

Collective decision on Box 3 class-action appeal

European Commission publishes proposal for a directive to tackle the misuse of shell entities

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