2019 Tax Plan

This page lists the measures from the 2019 Tax Plan.

2018 tax plan

Check all information about 2018 Tax Plan.

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Budget Day 2018: changes to payroll taxes

On Budget Day, September 18, 2018, the government presented the package of measures for the 2019 Tax Plan to the Lower House. In our memorandum we address the most significant proposed changes to payroll taxes and a number of changes to personal income tax related to international employment. 

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Internet consultation on tax treaty policy and designation of low-taxed states

On September 25, 2018 the government launched an internet consultation, giving interested parties the opportunity to raise issues that are important to them relating to i) Dutch tax treaty policy and ii) the designation of low-taxed states with a view to – first of all – the application of the measure on Controlled Foreign Companies (‘CFC’s’) proposed on Budget Day. 

We will briefly address these two aspects of the consultation

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Letter from Deputy Minister on reconsideration of package of business climate measures

As part of the 2019 Tax Plan package, the government proposed on Budget Day to abolish the current dividend tax as of January 1, 2020 and at the same time introduce a conditional withholding tax on dividends (see our previous report). In a letter dated October 15, 2018, the Deputy Minister of Finance announced that the government has decided to leave the dividend tax as is, and to improve the business climate through other measures. This letter is addressed below.

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New developments regarding the 2019 Tax Plan package and the emergency repair of the fiscal unity

On October 25, 2018, the Deputy Minister of Finance, Menno Snel, published the answers to the questions raised by the Lower House about the legislative proposals in the 2019 Tax Plan package (including ATAD1). Several Memoranda of Amendment were also sent to the Lower House. On October 26, 2018, the Memoranda of Amendment resulting from the government’s reconsideration of the business climate package were also published.

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Tax measures for 2019

On Budget Day, September 18, 2018, the government presented the 2019 Tax Plan to the Lower House.

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