Expected Measures in 2023 Dutch Tax Plan

According to recent reports, the Dutch coalition government has reached agreement on tax measures to be included as part of the 2023 tax plan. Measures include:

• An increase in the lower corporate tax rate from 15% to 19% from 2023, along with a reduction in the lower/upper rate threshold from EUR 395,000 to EUR 200,000;
• The introduction of a two-rate system for individual Box 2 income (income from a substantial interest) from 2024, including a 26% rate on income up to EUR 67,000 and a 29.5% …