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Netherlands budget proposals: Key legislative developments for 2024 and 2025, including Pillar Two minimum tax

|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, BEPS 2.0|Netherlands
Netherlands
  • The Dutch Government has published its budget proposals for review, discussions, and possible changes by Parliament.
  • Enactment of the final proposals is expected in December 2023.
  • This Tax Alert also highlights other key Dutch tax proposals, or already-enacted legislation, for 2024 and 2025, which have either been covered in previous EY Global Tax Alerts (see Endnotes) or are anticipated to go through the Parliamentary process during 2023.

Detailed discussion

On 19 September 2023, the Dutch Governme…

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