An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2023 have been summarized for your convenience in the new Pro Memoria.
Upper House adopts 2023 Tax Plan package and other tax bills
December 21, 2022 / News
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.
Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds
December 15, 2022 / News
The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.
Memorandum of Amendment to 2023 Tax Plan: includes cap on deductible gifts, relaxation of work-related costs rules
October 5, 2022 / News
Both the memorandum and its overall content had already been announced on Budget Day.
Budget Day 2022: changes to payroll taxes and labor market developments
September 21, 2022 / News
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions and labor market developments.
Tax measures for 2023
September 20, 2022 / News
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
September 20, 2022 / News
We have prepared a two-page overview of the measures contained in the 2023 Tax Plan package.