2024 Tax Plan

Measures from the 2024 Tax Plan and important changes made during the parliamentary debate at a glance.

Lower House of Parliament adopts various amendments and motions during vote on 2024 Tax Plan package

On the day the Lower House went into recess for the upcoming elections, the Members of Parliament made significant changes to the 2024 Tax Plan.

30% ruling scaled back even further

As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.

Budget Day 2023: changes to payroll taxes and labor market developments

In our memorandum we address the most significant changes proposed for payroll tax and social security contributions.

The 2024 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2024 Tax Plan package.

Tax measures for 2024

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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