Procedural law

Upper House adopts 2023 Tax Plan package and other tax bills

On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.
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Court of Justice of the European Union rules that the UBO register must not be publicly accessible

The Minister of Finance has asked the Dutch Chamber of Commerce to temporarily stop providing information from the UBO register, effective as of November 22, 2022.
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Letter to Lower House of Parliament regarding requests for ex-officio reduction in Box 3 tax liability for non-litigants

Non-litigants will also be governed by a Supreme Court judgment in these litigation proceedings for the years 2017 through 2020 even if they have not filed a request.
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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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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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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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